https://www.taxtmi.com/caselaws?id=425713 The case centered on rectification of mistakes under Section 154 of the Income Tax Act, 1961, specifically regarding TDS credit issues. The court emphasized the need for mistakes to be obvious and patent for rectification. It highlighted the importance of considering legal provisions like Section 199 for TDS credit and avoiding unnecessary appeals. The court allowed the appeal, setting aside previous orders, and remanded the matter for fresh consideration by the Appellate Authority, stressing the significance of addressing legal provisions to prevent prolonged disputes. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 29 Jul 2022 09:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425713 The case centered on rectification of mistakes under Section 154 of the Income Tax Act, 1961, specifically regarding TDS credit issues. The court emphasized the need for mistakes to be obvious and patent for rectification. It highlighted the importance of considering legal provisions like Section 199 for TDS credit and avoiding unnecessary appeals. The court allowed the appeal, setting aside previous orders, and remanded the matter for fresh consideration by the Appellate Authority, stressing the significance of addressing legal provisions to prevent prolonged disputes. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425713