https://www.taxtmi.com/caselaws?id=423395 The ITAT allowed the appeal, directing the DCIT, CPC to grant the appropriate TDS credit of Rs. 2,96,734/- to the assessee for the Assessment Year 2014-15. The ITAT emphasized aligning TDS credit with the year in which the corresponding income is taxed to ensure consistency and transparency in tax assessments. Additionally, the interest charges under Sections 234A, 234B, and 234C were to be reconsidered in light of the revised TDS credit, as per the provisions of Section 199 and Rule 37BA. en-us Fri, 03 Jun 2022 00:00:00 +0530 Sat, 04 Jun 2022 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423395 The ITAT allowed the appeal, directing the DCIT, CPC to grant the appropriate TDS credit of Rs. 2,96,734/- to the assessee for the Assessment Year 2014-15. The ITAT emphasized aligning TDS credit with the year in which the corresponding income is taxed to ensure consistency and transparency in tax assessments. Additionally, the interest charges under Sections 234A, 234B, and 234C were to be reconsidered in light of the revised TDS credit, as per the provisions of Section 199 and Rule 37BA. Case-Laws Income Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423395