S.199: Deduction of tax at source – Credit for tax deducted – Sale of jointly owned immovable property – The property was jointly owned, and the capital gain was shared equally between the spouses cannot be the sole reason for disallowing the TDS credit.[ Form No .26AS ]
Rahul Dinesh Bajpai v. Dy. DIT [2025] 210 ITD 307 (Mum)(Trib.)