https://www.taxtmi.com/caselaws?id=439042 Appellate directions are binding on the Assessing Officer, who must rework section 14A disallowance under Rule 8D in accordance with the governing law and pass a speaking order. Where earlier appellate orders required credit for TDS and prepaid taxes reflected in Form 26AS, such credit cannot be withheld without legal basis; the Assessing Officer must verify the supporting documents and allow the admissible credit. The article reiterates that lawful tax credits and disallowance computations must be given effect to as directed, and that repeated non-compliance with appellate instructions is impermissible. en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439042 Appellate directions are binding on the Assessing Officer, who must rework section 14A disallowance under Rule 8D in accordance with the governing law and pass a speaking order. Where earlier appellate orders required credit for TDS and prepaid taxes reflected in Form 26AS, such credit cannot be withheld without legal basis; the Assessing Officer must verify the supporting documents and allow the admissible credit. The article reiterates that lawful tax credits and disallowance computations must be given effect to as directed, and that repeated non-compliance with appellate instructions is impermissible. Case-Laws Income Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439042