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
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.
Malhotra Rajesh & Associates
New Delhi
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