Assessee-company had taken over the hospital business previously conducted by a partnership firm, and during the year, certain insurance companies, while making payments, inadvertently deducted TDS in the name and PAN of the erstwhile partnership firm. Tribunal held that since the income in question had been taxed in the hands of the assessee-company and the partnership firm had not claimed credit, the assessee was entitled to credit of tax deducted at source. (AY. 2023-24)