https://www.taxtmi.com/caselaws?id=302474 The Tribunal upheld the CIT(A)'s decision, directing the AO to allow TDS credit of Rs. 31,47,636 instead of Rs. 16,67,367 claimed by the assessee. The AO's rejection of the application u/s 154 was deemed unjustified as the correct TDS amount was evident from the filed documents. The Tribunal ruled that no revised return was necessary as the initial submission sufficed. Consequently, the AO was instructed to adjust the full TDS credit and issue the appropriate refund, leading to the dismissal of the Department's appeal. en-us Fri, 19 Aug 2011 00:00:00 +0530 Sat, 28 May 2022 12:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302474 The Tribunal upheld the CIT(A)'s decision, directing the AO to allow TDS credit of Rs. 31,47,636 instead of Rs. 16,67,367 claimed by the assessee. The AO's rejection of the application u/s 154 was deemed unjustified as the correct TDS amount was evident from the filed documents. The Tribunal ruled that no revised return was necessary as the initial submission sufficed. Consequently, the AO was instructed to adjust the full TDS credit and issue the appropriate refund, leading to the dismissal of the Department's appeal. Case-Laws Income Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302474