ITAT Delhi: Company Entitled to TDS Credit Even if Income Taxed Elsewhere
Delhi ITAT rules TDS credit cannot be denied merely because income is taxed in another entity’s hands. Section 199 & Rule 37BA must prevent double taxation.
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Delhi ITAT rules TDS credit cannot be denied merely because income is taxed in another entity’s hands. Section 199 & Rule 37BA must prevent double taxation.
Punjab and Haryana High Court rules that income tax assessment jurisdiction can be shifted from Chandigarh to Goa in public interest, strengthening CBDT’s administrative powers.
Delhi High Court rules draft income tax assessment issued after amalgamation in name of non-existent entity is void; allows fresh action under Section 144C.
Delhi High Court rules draft income tax assessment issued post-amalgamation is void ab initio. Fresh proceedings allowed under Section 144C.
Hitachi Energy India receives a ₹9.92 crore GST demand from UP authorities over TDS-GST return mismatch and ITC issues. Company calls the order arbitrary and plans to appeal. Read…