![HUF’s Entitlement to ₹9.32 Lakh TDS Credit Requires Proof Members Did Not Claim It: ITAT Remands Matter for Verification [Read Order]](https://images.taxscan.in/h-upload/2026/01/25/500x300_2121832-huf-tds-credit-itat-verification-taxscan.webp "HUF’s Entitlement to ₹9.32 Lakh TDS Credit Requires Proof Members Did Not Claim It: ITAT Remands Matter for Verification [Read Order]")
HUF’s Entitlement to ₹9.32 Lakh TDS Credit Requires Proof Members Did Not Claim It: ITAT Remands Matter for Verification [Read Order]
In a recent ruling, the Agra bench of the Income Tax Appellate Tribunal (ITAT) held that credit on Tax Deducted at Source (TDS) claimed by a Hindu...
![Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114825-company-entitled-to-tds-credit-even-when-corresponding-income-taxed-elsewhere-itat-allows.webp "Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114134-annual-income-tax-case-digest-itat-decisions-2025-part-iii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]")
![ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113724-itat-dismisses-revenue-appeal-additional-evidence-ground-upholds-cita-direction-full-form-26as-tds-credit-after-verification-taxscan.webp "ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]")
![Assessee Entitled to TDS Credit on Salary Income Even if Not Fully Reflected in Form 26AS: ITAT allows Claim based on Form 16 [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2106065-itat-mumbai-tax-deducted-at-source-assessee-entitled-to-tds-form-16-taxscan.webp "Assessee Entitled to TDS Credit on Salary Income Even if Not Fully Reflected in Form 26AS: ITAT allows Claim based on Form 16 [Read Order]")
![Buyer’s TDS Error on Joint Ancestral Property Won’t Deny Father Full Credit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097389-joint-property-tds-tax-deducted-source-tds-property-taxscan.webp "Buyer’s TDS Error on Joint Ancestral Property Won’t Deny Father Full Credit: ITAT [Read Order]")
![ITAT Directs AO to Grant TDS Credit of Rs. 9.04 Lakh, Finds No Mismatch With Form 26AS [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091710-itat-tds-credit-form-26as-grant-tds-credit-taxscan.webp "ITAT Directs AO to Grant TDS Credit of Rs. 9.04 Lakh, Finds No Mismatch With Form 26AS [Read Order]")
Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, ruled that income received in advance from annual maintenance contracts (AMC) should be recognized over the contract period in accordance...
![Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091523-2090381-allegation-turnover-itat-hp-india-taxscan-1.webp "Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]")
Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer (AO) to verify the taxpayer receipt and allow full credit where the Tax Deducted at Source (TDS) credit...
![Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076927-tds-form-26as-mismatch-itat-taxscan.webp "Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]")
TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) allows Tax Deducted at Source ( TDS ) credit to the person in whose hands the income is assessable under Rule 37BA of Income Tax...
![TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076396-tds-credit-tds-credit-allowable-to-person-in-whose-hands-income-taxscan.webp "TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]")
Denial of TDS Credit on Farmers Sales by Commission Agent: ITAT Relies on CBDT Circular to Grant Full Credit [Read Order]
The Visakhapatnam Bench of Income Tax Appellate Tribunal (ITAT ) addressed the denial of Tax Deducted at Source (TDS) credit on farmers’ sales made through a commission agent and relied on Central...
![Denial of TDS Credit on Farmers Sales by Commission Agent: ITAT Relies on CBDT Circular to Grant Full Credit [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072444-tds-credit-commission-agent-itat-cbdt-circular-taxscan.webp "Denial of TDS Credit on Farmers Sales by Commission Agent: ITAT Relies on CBDT Circular to Grant Full Credit [Read Order]")
