https://www.taxtmi.com/caselaws?id=412654 The ITAT Bangalore allowed the appeal filed by the assessee, focusing on issues of delay in filing the appeal, credit for TDS, rectification application, and judicial pronouncements on TDS credit. The Tribunal condoned the delay in filing the appeal due to valid reasons, directed the Assessing Officer to grant the TDS credit claimed by the assessee, and emphasized compliance with relevant legal provisions. The appeal was allowed for statistical purposes, highlighting the importance of ensuring the assessee receives entitled benefits under the Income Tax Act. en-us Wed, 22 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 07:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412654 The ITAT Bangalore allowed the appeal filed by the assessee, focusing on issues of delay in filing the appeal, credit for TDS, rectification application, and judicial pronouncements on TDS credit. The Tribunal condoned the delay in filing the appeal due to valid reasons, directed the Assessing Officer to grant the TDS credit claimed by the assessee, and emphasized compliance with relevant legal provisions. The appeal was allowed for statistical purposes, highlighting the importance of ensuring the assessee receives entitled benefits under the Income Tax Act. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412654