Case law on TDS

My client has recieved TDS certificate in his wife's name and the ITO has disallowed the TDS which was claimed by him in his return.

 

We are filing an appeal u/s 154 for rectification.Can someone please suggest some case laws that can be quoted in the appeal?

 

Regards,

Fatema

Replies (2)

In my knowledge u can not claim TDS in respect of TDS Certificate issued in Spouse name.
 

According to me, New TDS Certificate should be obtained from the income payer instead of filing appeal u/s. 154.

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