Assessee had received certain rent and TDS was deducted on the same in respect of property let out. Such properties were sold and the respective rent was passed on to the owners. On such passing TDS was deducted by the assessee and deposited with the Government. The original TDS deducted by the tenants was claimed as credit by the assessee. The High Court held that such credit can be taken by the assessee. (AY. 1995-96 to 2009-10) (ITA No. 210 of 2003 dt. 20.03.2019)
CIT v. Gopal Das Estates & Housing (P) Ltd. (2019) 308 CTR 201 (Delhi)(HC)
S. 199 : Deduction at source-Credit for tax deducted–property sold –rent passed on the respective owner–on such passing TDS also deducted by assessee–Held, credit of TDS deducted by original tenant can be claimed by the assessee.