Additional claim 155(14)

The assessee is a domestic company. It filed its return of income for Ay 2009-10 but didnot claim the entire TDS credit. During the course of assessment proceedings the assessee claimed addtional credit vide application under section 155(14) of the Income Tax Act. It may be noted that the income pertaining to which the additional credit is claimed has already been shown in the Return of Income.

Will the TDS credit so claimed be allowed by the Assessing Officer. If yes, are there any case laws in the favor of the assessee that support the above contention?

Replies (1)

Yes Assessing officer is under an obligation to entertain the additional claim bcos corresponding income has already been offerred to tax.....but in   case of deduction u/Chap VI-A, AO is not required to entertain them unless made by Revised return.....

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