Assessee is an individual and a licensed chillies commission agent.  Assessee claimed credit for entire amount deducted as tax at source under section 194Q.  Assessing Officer granted TDS credit only to extent of certain amount and disallowed TDS credit of balance amount. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that    assessee acted only as an agent and not as a principal and its turnover would include only gross commission and not sales effected on behalf of its principals, hence eligible to get credit of entire amount deducted as tax at source under section 194Q. The assessee being a commission agent is  eligible to get credit of entire amount deducted as tax at source under section 194Q. Followed Yagneswari General Traders v. ITO in ITA No. 39/Viz/2024 dated 18/03/2024  (AY. 2023-24)