Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
ITAT allowed the appeal, directing the AO to grant tax credit for TDS reflected in Form 26AS. The Tribunal held that Form 26AS corroborates the assessee's claimed TDS entries and that no mismatch exists as alleged by CPC; consequently, denial of credit lacked justifiable basis. The AO is ordered to recognize the TDS entries in the assessee's return of income and adjust the tax liability accordingly. The assessee's claim for credit is sustained and the assessment is to be revised consistent with this direction.
ITAT allowed the appeal, directing the AO to grant tax credit for TDS reflected in Form 26AS. The Tribunal held that Form 26AS corroborates the assessee's claimed TDS entries and that no mismatch exists as alleged by CPC; consequently, denial of credit lacked justifiable basis. The AO is ordered to recognize the TDS entries in the assessee's return of income and adjust the tax liability accordingly. The assessee's claim for credit is sustained and the assessment is to be revised consistent with this direction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
