https://www.taxtmi.com/caselaws?id=387494 The tribunal upheld the Principal Commissioner of Income Tax's invocation of Section 263, confirming the Assessing Officer's order as erroneous and prejudicial to revenue. The appeals were dismissed, emphasizing adherence to procedural requirements for claiming Tax Deducted at Source (TDS) credits. The decision reinforced that procedural amendments are retrospective unless explicitly stated otherwise. en-us Mon, 02 Sep 2019 00:00:00 +0530 Thu, 24 Oct 2019 08:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387494 The tribunal upheld the Principal Commissioner of Income Tax's invocation of Section 263, confirming the Assessing Officer's order as erroneous and prejudicial to revenue. The appeals were dismissed, emphasizing adherence to procedural requirements for claiming Tax Deducted at Source (TDS) credits. The decision reinforced that procedural amendments are retrospective unless explicitly stated otherwise. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387494