https://www.taxtmi.com/caselaws?id=449996 The ITAT Ahmedabad ruled that TDS credit should be allowed in the assessment year when corresponding income is offered for taxation, even if not reflected in Form 26AS. Following precedents from Rajasthan HC and ITAT Pune, the tribunal held that TDS credit cannot be denied merely due to timing differences between deduction and reporting. The matter was remanded to the AO to verify no double deduction was claimed in other assessment years. The assessee's appeal was allowed for statistical purposes, with directions to grant relief if verification confirms no prior TDS claims for the same amount. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 23 Feb 2024 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449996 The ITAT Ahmedabad ruled that TDS credit should be allowed in the assessment year when corresponding income is offered for taxation, even if not reflected in Form 26AS. Following precedents from Rajasthan HC and ITAT Pune, the tribunal held that TDS credit cannot be denied merely due to timing differences between deduction and reporting. The matter was remanded to the AO to verify no double deduction was claimed in other assessment years. The assessee's appeal was allowed for statistical purposes, with directions to grant relief if verification confirms no prior TDS claims for the same amount. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449996