https://www.taxtmi.com/caselaws?id=160328 Tax deducted at source certificates issued by the concerned departments were treated as sufficient proof for provisional credit, and the assessee was not required to obtain remittance particulars from the remitting departments before credit was granted. The assessing authority was, however, allowed to verify the remittances with the relevant officials and to call for particulars from the issuing officer or successor in office. Credit could therefore be given on the basis of the certificates, subject to verification and any demand only for balance tax found due. en-us Mon, 26 Jul 1999 00:00:00 +0530 Mon, 16 Dec 2013 13:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160328 Tax deducted at source certificates issued by the concerned departments were treated as sufficient proof for provisional credit, and the assessee was not required to obtain remittance particulars from the remitting departments before credit was granted. The assessing authority was, however, allowed to verify the remittances with the relevant officials and to call for particulars from the issuing officer or successor in office. Credit could therefore be given on the basis of the certificates, subject to verification and any demand only for balance tax found due. Case-Laws VAT and Sales Tax Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160328