Saturday, December 27, 2014

[aaykarbhavan] No TDS credit available if assessee had failed to offer corresponding income to tax in relevant year



 

No TDS credit available if assessee had failed to offer corresponding income to tax in relevant year

December 27, 2014[2014] 51 taxmann.com 59 (Andhra Pradesh)/[2014] 227 Taxman 202 (Andhra Pradesh)(MAG.)
IT: Whenever an amount deducted as tax at source becomes incapable of being adjusted or counted towards tax payable, it acquires character of income
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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