Tribunal held that credit for tax deducted at source has to be given in assessment year in which income has actually been assessed/offered to tax and not in year of deduction itself.( AY.2010-11)
Surendra S. Gupta. v. ACIT (2018) 170 ITD 732 (Mum) (Trib.)
S. 199 : Deduction at source – Credit for tax deducted – Credit for tax deducted at source has to be given in assessment year in which income has actually been assessed/offered to tax and not in year of deduction itself.