https://www.taxtmi.com/caselaws?id=351682 The Tribunal allowed the appeal of the assessee, directing the AO to grant TDS credit withdrawn earlier under section 154 of the IT Act. The Tribunal held that the assessee was eligible to claim TDS credit despite not offering the corresponding income, as the TDS certificates were in the assessee's name and appeared in Form 26AS. The decision was supported by the provisions of Section 199 of the Act and previous case law references, dismissing the revenue's arguments and upholding the assessee's position. en-us Thu, 05 Oct 2017 00:00:00 +0530 Wed, 29 Nov 2017 07:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351682 The Tribunal allowed the appeal of the assessee, directing the AO to grant TDS credit withdrawn earlier under section 154 of the IT Act. The Tribunal held that the assessee was eligible to claim TDS credit despite not offering the corresponding income, as the TDS certificates were in the assessee's name and appeared in Form 26AS. The decision was supported by the provisions of Section 199 of the Act and previous case law references, dismissing the revenue's arguments and upholding the assessee's position. Case-Laws Income Tax Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351682