Deduction at Source – Credit for Tax Deducted at Source – Cash Method of Accounting – S. 199
Credit for Tax Deducted at source if income is not assessable in relevant assessment year. Credit shall be allowed on prorata basis and on same proportion in which such income is offered for taxation in different assessment years.
02 August 2024
Websites like IndiaKanoon, Manupatra, or LexisNexis often provide access to a vast database of legal judgments. You can search for the case using the citation [2007] 107 ITD 118 (Chd.) (TM).
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