https://www.taxtmi.com/caselaws?id=338625 The Tribunal allowed the appellant's appeal, ruling that the incorrect application of a higher TDS rate due to a wrong PAN in the original return was a typographical error rectified in the revised return. The correct PAN was available, justifying the lower TDS rate. The demand for short deduction of TDS and interest imposition was deemed unjustified, leading to their deletion. The appellant's compliance with statutory provisions was upheld, and the Assessing Officer's decision was overturned. en-us Thu, 18 Aug 2016 00:00:00 +0530 Wed, 08 Feb 2017 12:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338625 The Tribunal allowed the appellant's appeal, ruling that the incorrect application of a higher TDS rate due to a wrong PAN in the original return was a typographical error rectified in the revised return. The correct PAN was available, justifying the lower TDS rate. The demand for short deduction of TDS and interest imposition was deemed unjustified, leading to their deletion. The appellant's compliance with statutory provisions was upheld, and the Assessing Officer's decision was overturned. Case-Laws Income Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338625