"A" is entitled to TDS credit without offering the corresponding income-DHC

[subash agarwal,Adv kolkata]

Assessee is entitled to TDS credit without offering the corresponding income to taxation - Delhi High Court
IN the instant case, the vendor had billed "REPL", assessee's sister concern for the work but had mistakenly mentioned assessee's PAN in the TDS certificate, thus inadvertently crediting its TDS account in the 26AS statement, which is PAN based.
Read / download full text fm here:

http://subashagarwal.blogspot.in/2015/11/commissioner-of-income-tax-vs-ms-relcom.html