https://www.taxtmi.com/caselaws?id=259165 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of establishing a clear link between TDS payments and claimed deductions to validate the allowance. The Tribunal noted that although the assessee had deposited tax amounting to &8377; 18,50,514/- as evidenced by OLTAS confirmation and bank records, the connection with the claimed salary deduction of &8377; 55,47,237/- was not proven. Therefore, the Tribunal set aside the order and directed the AO to verify the connection between the TDS amount and the claimed salary to allow the deduction if proven. en-us Wed, 25 Mar 2015 00:00:00 +0530 Sat, 02 May 2015 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259165 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of establishing a clear link between TDS payments and claimed deductions to validate the allowance. The Tribunal noted that although the assessee had deposited tax amounting to &8377; 18,50,514/- as evidenced by OLTAS confirmation and bank records, the connection with the claimed salary deduction of &8377; 55,47,237/- was not proven. Therefore, the Tribunal set aside the order and directed the AO to verify the connection between the TDS amount and the claimed salary to allow the deduction if proven. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259165