The credit for TCS was denied by the AO. The assessee filed an application under section 154 contending that credit ought to be granted to the firm . Along with the application , indemnity of the partner , Raju Shetty was also furnished . The AO rejected the application . On appeal the CIT(A) held that issue being debatable dismissing the appeal . On appeal the Tribunal held that  merely because there is no Rule 37BA(2)(i) of the Rules with reference to TCS provisions , it cannot be the basis for deny the claim for credit of TCS . Rules applicable to TDS is also applicable to  TCS . Relied on Jai Ambey  Wines v .ACIT  dt . 11-1 2017  ( ITA Nos. 12 to 15 / Bang / 2023 dt . 6 -2 -2023 )( AY. 2016 -17 )