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    <title>2022 (12) TMI 71 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal against the Ld. Commissioner&#039;s order, emphasizing the need to address the rectification application for resolving the TDS credit discrepancy and interest liability issues efficiently. The decision underscored the importance of aligning TDS credit claims with assessable income for a fair assessment process. The Tribunal directed the Assessing Officer to verify and grant TDS credit as appropriate, aiming to eliminate the interest liability consequential to the TDS discrepancy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=430954</link>
      <description>The Tribunal dismissed the appeal against the Ld. Commissioner&#039;s order, emphasizing the need to address the rectification application for resolving the TDS credit discrepancy and interest liability issues efficiently. The decision underscored the importance of aligning TDS credit claims with assessable income for a fair assessment process. The Tribunal directed the Assessing Officer to verify and grant TDS credit as appropriate, aiming to eliminate the interest liability consequential to the TDS discrepancy.</description>
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