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Form 26AS TDS Credit Cannot Be Denied Merely Because Income Is Clubbed in Spouse’s Hands: Kolkata ITAT

27 Aug 2026 · 27 Aug 2026By CA Vijayakumar Shetty

ITAT Kolkata remands TDS credit dispute where Rule 37BA declaration was not filed and Form 26AS reflected TDS in assessee’s name. The post Form 26AS TDS Credit Cannot Be Denied Merely Because Income Is Clubbed in Spouse’s Hands: Kolkata ITAT appeared first on TaxGuru .

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