https://www.taxtmi.com/caselaws?id=429157 The ITAT Surat allowed the appeal, directing the Assessing Officer to verify and grant a set-off for tax shown in Form 26AS and tax deducted but not deposited by the employer. Emphasizing the importance of granting TDS credit regardless of its reflection in Form 26AS, the ITAT restored the matter for proper assessment in line with the High Court decisions and statutory provisions, highlighting the significance of accurate verification of TDS deductions and appropriate set-offs for taxpayers. en-us Thu, 29 Sep 2022 00:00:00 +0530 Tue, 18 Oct 2022 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429157 The ITAT Surat allowed the appeal, directing the Assessing Officer to verify and grant a set-off for tax shown in Form 26AS and tax deducted but not deposited by the employer. Emphasizing the importance of granting TDS credit regardless of its reflection in Form 26AS, the ITAT restored the matter for proper assessment in line with the High Court decisions and statutory provisions, highlighting the significance of accurate verification of TDS deductions and appropriate set-offs for taxpayers. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429157