{"id":29866,"date":"2022-09-17T19:11:15","date_gmt":"2022-09-17T13:41:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/interglobe-enterprises-pvt-ltd-v-acit-2022-the-chambers-journal-august-p-156-delhi-trib\/"},"modified":"2022-09-17T19:11:15","modified_gmt":"2022-09-17T13:41:15","slug":"interglobe-enterprises-pvt-ltd-v-acit-2022-the-chambers-journal-august-p-156-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/interglobe-enterprises-pvt-ltd-v-acit-2022-the-chambers-journal-august-p-156-delhi-trib\/","title":{"rendered":"Interglobe Enterprises Pvt Ltd v. ACIT ( 2022) The Chamber\u2019s Journal -August \u2013 P. 156 ( Delhi ) ( Trib)"},"content":{"rendered":"<p>The AO denied the claim of credit of TDS on the ground that such credit is not reflected in Form 26AS\u00a0 for the AY. 2016 -17 . On appeal the Tribunal held that the assessee shall be\u00a0 entitled to credit of TDS corresponding to the income shown in the AY. 2016 -17\u00a0 . The AO was directed to grant credit for TDS in accordance with law . ( ITA No. 6580\/Del\/ 2019 dt . 7 -6 -2022)( AY. 2016 -17 )\u00a0\u00a0 \u00a0<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted \u2013 Credit of TDS should be availed in the year in which income is assessed [ S. 199(3), Rule 37BA(3), Form No. 26AS. ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29866","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7LI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29866"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29866\/revisions"}],"predecessor-version":[{"id":29867,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29866\/revisions\/29867"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}