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    <title>2023 (1) TMI 218 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to credit the full TDS amount of Rs. 14,46,276, as the assessee had fulfilled all requirements to claim the TDS credit. The Tribunal emphasized the importance of verifying TDS details and granting credit upon verification of payment by the deductor. The appellate authority&#039;s dismissal of the appeal without considering the documentary evidence provided was deemed unjustified, and the Tribunal set aside the order, highlighting the necessity for due diligence in resolving TDS discrepancies.</description>
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      <title>2023 (1) TMI 218 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=432471</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to credit the full TDS amount of Rs. 14,46,276, as the assessee had fulfilled all requirements to claim the TDS credit. The Tribunal emphasized the importance of verifying TDS details and granting credit upon verification of payment by the deductor. The appellate authority&#039;s dismissal of the appeal without considering the documentary evidence provided was deemed unjustified, and the Tribunal set aside the order, highlighting the necessity for due diligence in resolving TDS discrepancies.</description>
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