https://www.taxtmi.com/caselaws?id=428425 The Tribunal allowed the appellant's appeal, granting full credit of TDS as claimed and emphasizing the correlation between TDS and income for the relevant assessment years. The rectification under Section 154 rendered the appeal before the Commissioner of Income-tax (Appeals) infructuous, leading to the Tribunal setting aside the impugned order and ruling in favor of the appellant. en-us Wed, 28 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 09:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428425 The Tribunal allowed the appellant's appeal, granting full credit of TDS as claimed and emphasizing the correlation between TDS and income for the relevant assessment years. The rectification under Section 154 rendered the appeal before the Commissioner of Income-tax (Appeals) infructuous, leading to the Tribunal setting aside the impugned order and ruling in favor of the appellant. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428425