https://www.taxtmi.com/caselaws?id=423115 The Tribunal held that the Assessing Officer and Commissioner of Income Tax (Appeals) erred in restricting the Tax Deducted at Source (TDS) credit. The Tribunal directed the Assessing Officer to allow the full TDS credit as per Form No. 26AS, after verifying the TDS certificates. The appeal of the assessee was partly allowed, and the Assessing Officer was instructed to allow the entire interest income TDS credit as the income was disclosed by the assessee. This decision ensures that the assessee receives the full benefit of the TDS deducted and paid to the Central Government. en-us Fri, 06 May 2022 00:00:00 +0530 Sat, 28 May 2022 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423115 The Tribunal held that the Assessing Officer and Commissioner of Income Tax (Appeals) erred in restricting the Tax Deducted at Source (TDS) credit. The Tribunal directed the Assessing Officer to allow the full TDS credit as per Form No. 26AS, after verifying the TDS certificates. The appeal of the assessee was partly allowed, and the Assessing Officer was instructed to allow the entire interest income TDS credit as the income was disclosed by the assessee. This decision ensures that the assessee receives the full benefit of the TDS deducted and paid to the Central Government. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423115