Tribunal held that where income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in same proportion in which income is assessable to tax. (AY. 2007-08)
DCIT v. Sasken Network Engineering Ltd. (2021) 190 ITD 544 (Bang.) (Trib.)
S. 199 : Deduction at source-Credit for tax deducted-Income assessable to number of years-Credit for tax deducted at source shall be allowed cross those years in same proportion in which the income was assessable. [S. 4, 145, Rule 37BA]