https://www.taxtmi.com/caselaws?id=188657 The Tribunal ruled in favor of the assessee, allowing the credit for Tax Deducted at Source (TDS) disallowed by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The dispute arose from TDS certificates issued in the name of a partnership firm converted into the assessee's proprietorship. The Tribunal considered the deductors' error in mentioning the wrong PAN as a technical breach, directing the AO to grant the TDS credit. Emphasizing the remedial and retrospective nature of the amended Rule 37BA, the Tribunal highlighted its role in mitigating hardships faced by taxpayers, ultimately benefiting the assessee in this case. en-us Tue, 02 Sep 2014 00:00:00 +0530 Sun, 11 Dec 2016 21:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188657 The Tribunal ruled in favor of the assessee, allowing the credit for Tax Deducted at Source (TDS) disallowed by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The dispute arose from TDS certificates issued in the name of a partnership firm converted into the assessee's proprietorship. The Tribunal considered the deductors' error in mentioning the wrong PAN as a technical breach, directing the AO to grant the TDS credit. Emphasizing the remedial and retrospective nature of the amended Rule 37BA, the Tribunal highlighted its role in mitigating hardships faced by taxpayers, ultimately benefiting the assessee in this case. Case-Laws Income Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188657