Lakhmanbhai Maru Vs ITO (ITAT Ahmedabad)
Case ke facts
Lakhmanbhai Maru ne TDS credit agle year mein lene ki koshish ki jab deduction pichle year mein thi. Department ne ₹1.83 lakh ka credit dene se mana kar diya. Last saal ka refund claim abhi bhi pending hai.
Mudda (Issue)
Kya TDS credit galat year mein mil sakta hai jab refund pending hai?
Faisla (Held)
ITAT Ahmedabad ne bola ke TDS credit wahi mil sakta hai jis saal ka deduction hai. Refund claim alag issue hai, TDS galat year mein adjust nahi hoga.
Practical takeaway
TDS certificate ki details check kar lo. Jis saal ka deduction hai, sirf usi mein credit milega. Galat year mein mat file karo.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-04.