AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

438/- cannot be attributed to the appellant. On verification of Form\n26AS, it reveals that the appellant has claimed TDS amounting to Rs. 1\ninclusive of TDS under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 UDAIPUR, UDAIPUR vs. RAVI INFRABUILD PROJECTS LIMITED, UDAIPUR

In the result, the appeal is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

Section 199(1) mandates that TDS paid to the Central Government is treated as tax payment on behalf of the person from whose income deduction was made; Rule 37BA(3)(i) further provides that credit “shall be given for the assessment year for which such income is assessable,” and Rule 37BA(3)(ii) provides for proportionate credit where income