https://www.taxtmi.com/caselaws?id=433011 The Tribunal allowed the appeal of the assessee, emphasizing the importance of verifying TDS claims and providing a fair opportunity for substantiation. The assessee was deemed eligible for the TDS credit as the income was declared for tax purposes and TDS was deducted, directing the AO to verify the TDS with the relevant authority and allow the claim after proper verification. The decision highlighted adherence to section 205 of the Income Tax Act, granting the assessee a reasonable opportunity to support their claim. en-us Tue, 27 Dec 2022 00:00:00 +0530 Thu, 19 Jan 2023 08:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433011 The Tribunal allowed the appeal of the assessee, emphasizing the importance of verifying TDS claims and providing a fair opportunity for substantiation. The assessee was deemed eligible for the TDS credit as the income was declared for tax purposes and TDS was deducted, directing the AO to verify the TDS with the relevant authority and allow the claim after proper verification. The decision highlighted adherence to section 205 of the Income Tax Act, granting the assessee a reasonable opportunity to support their claim. Case-Laws Income Tax Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433011