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of HC upheld denial of TDS credit to appellant who filed NIL return while claiming TDS benefits. The income corresponding to claimed TDS was reported by ISPL, not the appellant. Court determined that TDS credits must align with reported income under Section 198, which treats tax deducted as income received. Filing NIL return while seeking TDS benefit creates incongruence, violating Sections 198 and 199 of Income Tax Act. Since appellant failed to report income related to TDS certificates and provided no evidence regarding ISPL's tax treatment of relevant amounts, TDS credit was rightfully denied. Revenue's position sustained.
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