https://www.taxtmi.com/caselaws?id=209694 The Tribunal set aside the CIT (A)'s order and directed the AO to request evidence of tax deduction by the other party. While credit for tax deducted at source may not be granted without certificates, the demand should be suspended if satisfactory proof is provided. The Tribunal allowed the Revenue's appeals for statistical purposes, stressing the importance of evidence of tax deduction to avoid double taxation, even in the absence of TDS certificates. en-us Fri, 27 May 2011 00:00:00 +0530 Mon, 26 Dec 2011 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209694 The Tribunal set aside the CIT (A)'s order and directed the AO to request evidence of tax deduction by the other party. While credit for tax deducted at source may not be granted without certificates, the demand should be suspended if satisfactory proof is provided. The Tribunal allowed the Revenue's appeals for statistical purposes, stressing the importance of evidence of tax deduction to avoid double taxation, even in the absence of TDS certificates. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209694