https://www.taxtmi.com/article/detailed?id=10880 TDS credit recorded as deducted and appearing in Form 26AS cannot be denied merely because the assessee made a technical or typographical error in filing; entitlement is substantive and the matter should be remitted to the assessing authority for factual verification of the TDS claimed and reflected in Form 26AS, rather than refused on procedural grounds. en-us Sat, 17 Dec 2022 09:55:59 +0530 Sat, 17 Dec 2022 09:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10880 TDS credit recorded as deducted and appearing in Form 26AS cannot be denied merely because the assessee made a technical or typographical error in filing; entitlement is substantive and the matter should be remitted to the assessing authority for factual verification of the TDS claimed and reflected in Form 26AS, rather than refused on procedural grounds. Articles Income Tax Sat, 17 Dec 2022 09:55:59 +0530 https://www.taxtmi.com/article/detailed?id=10880