The Tribunal held that, the assessee was entitled for credit for tax deducted at source in accordance with the provisions of s. 199. (AY. 2015-16, 2016-17)
Inter-Continental Hotels Group (Asia Pacific) Pte. Ltd. v. Dy. CIT (2023) 151 taxmann.com 416 / 105 ITR 39 (SN)(Delhi) (Trib)
S. 199: Deduction at source-Credit for tax deducted- Entitled for credit for tax deducted at source.[R. 37BA(2)]