https://www.taxtmi.com/caselaws?id=413964 The ITAT upheld the CIT(A)'s decision in a case involving rectification of TDS credit under section 154 of the Income Tax Act. The Revenue's appeal was dismissed as subsequent orders had already determined the correct TDS credit, rendering the appeal infructuous. The ITAT emphasized the importance of due process in rectification proceedings, highlighting the need for proper verification and consideration of all relevant facts to ensure fairness and adherence to legal principles. en-us Thu, 21 Oct 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413964 The ITAT upheld the CIT(A)'s decision in a case involving rectification of TDS credit under section 154 of the Income Tax Act. The Revenue's appeal was dismissed as subsequent orders had already determined the correct TDS credit, rendering the appeal infructuous. The ITAT emphasized the importance of due process in rectification proceedings, highlighting the need for proper verification and consideration of all relevant facts to ensure fairness and adherence to legal principles. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413964