| COURT: | ITAT Kolkata |
| CORAM: | Mahavir Singh (JM) |
| SECTION(S): | 199, Rule 37BA |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Retrospective amendment, TDS credit |
| COUNSEL: | |
| DATE: | September 2, 2014 (Date of pronouncement) |
| DATE: | October 16, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 to mitigate hardship to taxpayers has to be treated as being retrospective in nature | |
Rule 37BA of the Rules clearly mentions that credit for tax deducted at source and paid to the Central Government shall be given to the person provided that the deductee files a declaration with the deductor and the deductor reports …
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