https://www.taxtmi.com/caselaws?id=68203 The Tribunal upheld the Dy. CIT(A)'s decision to allow the credit of TDS to the assessee. The appeal filed by the Department was dismissed, with the Tribunal emphasizing the absence of fraudulent behavior and the technical nature of the error. The judgment highlighted that the mistake in not deducting TDS initially was due to an error by the employer, a Government autonomous body, arising from an audit objection. The error was attributed to internal processes within Government Departments, and as all assessments were completed by the time the TDS was deducted, the credit of TDS to the assessee was deemed justifiable. en-us Wed, 19 Nov 2003 00:00:00 +0530 Thu, 17 Mar 2011 16:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68203 The Tribunal upheld the Dy. CIT(A)'s decision to allow the credit of TDS to the assessee. The appeal filed by the Department was dismissed, with the Tribunal emphasizing the absence of fraudulent behavior and the technical nature of the error. The judgment highlighted that the mistake in not deducting TDS initially was due to an error by the employer, a Government autonomous body, arising from an audit objection. The error was attributed to internal processes within Government Departments, and as all assessments were completed by the time the TDS was deducted, the credit of TDS to the assessee was deemed justifiable. Case-Laws Income Tax Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68203