https://www.taxtmi.com/caselaws?id=282803 The High Court affirmed the Tribunal's decision in a tax case involving interpretation of Tax Deducted at Source (TDS) provisions. The Court upheld the Tribunal's direction to credit TDS based on evidence presented, despite discrepancies in TDS certificates and Form 26AS. The decision emphasized verifying correct facts and granting TDS credit to the assessee according to the evidence provided. The Revenue's appeal was dismissed as the Court found the Tribunal's decision aligned with legal provisions and judicial precedent. en-us Tue, 22 Jan 2019 00:00:00 +0530 Wed, 01 Jul 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282803 The High Court affirmed the Tribunal's decision in a tax case involving interpretation of Tax Deducted at Source (TDS) provisions. The Court upheld the Tribunal's direction to credit TDS based on evidence presented, despite discrepancies in TDS certificates and Form 26AS. The decision emphasized verifying correct facts and granting TDS credit to the assessee according to the evidence provided. The Revenue's appeal was dismissed as the Court found the Tribunal's decision aligned with legal provisions and judicial precedent. Case-Laws Income Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282803