https://www.taxtmi.com/caselaws?id=432004 Full TDS credit cannot be granted on an unverified updated Form 26AS where the credit mismatch under processing is disputed and the updated entries were not authenticated by the Department. The Tribunal noted that the updated Form 26AS reflected rectification after the rectification and appellate orders, but the factual basis for the revised credit position still required verification. The matter was therefore restored to the Assessing Officer to verify the updated Form 26AS and allow TDS credit in accordance with law, with the appeal allowed for statistical purposes. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 09:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432004 Full TDS credit cannot be granted on an unverified updated Form 26AS where the credit mismatch under processing is disputed and the updated entries were not authenticated by the Department. The Tribunal noted that the updated Form 26AS reflected rectification after the rectification and appellate orders, but the factual basis for the revised credit position still required verification. The matter was therefore restored to the Assessing Officer to verify the updated Form 26AS and allow TDS credit in accordance with law, with the appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432004