https://www.taxtmi.com/caselaws?id=267165 The Tribunal dismissed the Revenue's appeal, directing the department to credit the correct TDS amount to the assessee. The decision underscored the importance of accurate credit allocation based on the correct TAN and section in TDS challans, distinguishing between rectifying errors in TDS returns and amending deposited challans. This ruling aimed to uphold fairness in tax assessments and rectification procedures, emphasizing adherence to tax compliance and procedural accuracy. en-us Tue, 08 Sep 2015 00:00:00 +0530 Sat, 31 Oct 2015 09:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267165 The Tribunal dismissed the Revenue's appeal, directing the department to credit the correct TDS amount to the assessee. The decision underscored the importance of accurate credit allocation based on the correct TAN and section in TDS challans, distinguishing between rectifying errors in TDS returns and amending deposited challans. This ruling aimed to uphold fairness in tax assessments and rectification procedures, emphasizing adherence to tax compliance and procedural accuracy. Case-Laws Income Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267165