https://www.taxtmi.com/caselaws?id=431414 The Tribunal condoned the delay in filing appeals due to health issues, admitted the appeals for adjudication, and directed the Assessing Officer to verify the TDS credit claim based on the mercantile system of accounting. Emphasizing adherence to statutory provisions and assessment procedures, the Tribunal upheld natural justice principles by allowing both parties to present arguments. The decision highlighted the importance of verifying TDS credit eligibility to ensure compliance with the law and fair treatment of the appellant. en-us Wed, 19 Oct 2022 00:00:00 +0530 Tue, 13 Dec 2022 08:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431414 The Tribunal condoned the delay in filing appeals due to health issues, admitted the appeals for adjudication, and directed the Assessing Officer to verify the TDS credit claim based on the mercantile system of accounting. Emphasizing adherence to statutory provisions and assessment procedures, the Tribunal upheld natural justice principles by allowing both parties to present arguments. The decision highlighted the importance of verifying TDS credit eligibility to ensure compliance with the law and fair treatment of the appellant. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431414