Assessee, a Kachha Arhatia, who is  engaged in selling agriculture produce on behalf of farmers to principal buyers. He  filed return of income claiming tax deducted at source under sections 194A, 194H and 194Q. Assessing Officer disallowed TDS credit of certain amount by invoking rule 37BA. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  since receipts of interest and commission on which tax had been deducted under sections 194A and 194H respectively were fully declared in income tax return, entire tax deducted under sections 194A and 194H is directed to be allowed.  The tribunal also held that since assessee had no domain over goods sold to principal buyers, tax deducted under section 194Q by principal buyers could not be refused by invoking rule 37BA and it deserved to be fully allowed. (AY. 2022-23)