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    <title>2022 (12) TMI 632 - ITAT DELHI</title>
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    <description>The ITAT Delhi remanded the issue to the Assessing Officer to verify the appellant&#039;s claim regarding TDS amounts reflected in Form 26AS and directed to allow credit for the TDS amounts. The appellant was granted full credit for TDS deducted, emphasizing that technical errors should not deprive the appellant of legitimate tax benefits. The appeal was allowed for statistical purposes, with the order pronounced on 31st October 2022.</description>
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      <title>2022 (12) TMI 632 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=431515</link>
      <description>The ITAT Delhi remanded the issue to the Assessing Officer to verify the appellant&#039;s claim regarding TDS amounts reflected in Form 26AS and directed to allow credit for the TDS amounts. The appellant was granted full credit for TDS deducted, emphasizing that technical errors should not deprive the appellant of legitimate tax benefits. The appeal was allowed for statistical purposes, with the order pronounced on 31st October 2022.</description>
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