TDS claim under Cash System of Accounting

This query is : Resolved

CA RAMESH KUMAR AHUJA (Querist)
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02 February 2009 Deductee of Tax at Source maintains accounts as per the Cash System of Accounting and fee received for services rendered during FY 2007-08 is received in FY 2008-09. Tax Deducted at Source is also booked in FY 2008-09 while TDS Cerificate has been issued by the deductor for the year 2007-08(AY 08-09).

In which year the deductee may claim the adjustment of TDS?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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21 February 2009 In the financial year 2008-09. Citation:- 1)Smt. Varsha G salunke Vs DCIT(2006) 98 ITD 147(Mum-Tri).
2)Pradeepkumar Dhir Vs.ACIT 109 TTJ 445 (Chan-Tri).
3)Pushpa Vijoy Vs.ACIT (2005)4 SOT 589(Coch-Tri).