https://www.taxtmi.com/caselaws?id=424230 The Tribunal allowed the appeal, directing the Revenue to grant credit for the Dividend Distribution Tax (DDT) paid by the assessee. The denial of credit was attributed to a technical error in the challan. The Tribunal emphasized the responsibility of the Revenue to assist taxpayers in such cases and ordered the correction of data in the OLTAS database to ensure the DDT credit is granted. The delay in filing the appeal was condoned, considering the substantial merits of the case and the need to serve the ends of justice. en-us Wed, 22 Jun 2022 00:00:00 +0530 Fri, 05 Aug 2022 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424230 The Tribunal allowed the appeal, directing the Revenue to grant credit for the Dividend Distribution Tax (DDT) paid by the assessee. The denial of credit was attributed to a technical error in the challan. The Tribunal emphasized the responsibility of the Revenue to assist taxpayers in such cases and ordered the correction of data in the OLTAS database to ensure the DDT credit is granted. The delay in filing the appeal was condoned, considering the substantial merits of the case and the need to serve the ends of justice. Case-Laws Income Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424230