https://www.taxtmi.com/caselaws?id=257285 TDS credit cannot be denied solely because Form 26AS does not fully match the TDS certificates, where the assessee has produced certificates and related details showing that tax was deducted from income and deposited to the Central Government. Form 26AS operates as a verification mechanism, not as conclusive proof against the deductee, and a mismatch may arise from reporting errors within the Revenue's or deductor's domain. Once the assessee discharges the primary burden of proving deduction, the Revenue must verify the claim and may grant credit if the statutory conditions are satisfied. The assessee was therefore entitled to credit for the shortfall, subject to verification of deduction and deposit. en-us Thu, 27 Mar 2014 00:00:00 +0530 Mon, 09 Mar 2015 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257285 TDS credit cannot be denied solely because Form 26AS does not fully match the TDS certificates, where the assessee has produced certificates and related details showing that tax was deducted from income and deposited to the Central Government. Form 26AS operates as a verification mechanism, not as conclusive proof against the deductee, and a mismatch may arise from reporting errors within the Revenue's or deductor's domain. Once the assessee discharges the primary burden of proving deduction, the Revenue must verify the claim and may grant credit if the statutory conditions are satisfied. The assessee was therefore entitled to credit for the shortfall, subject to verification of deduction and deposit. Case-Laws Income Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257285