https://www.taxtmi.com/caselaws?id=457937 The Tribunal allowed the appeal, directing the AO to grant the assessee full TDS credit as per Form 26AS. It concluded that credit notes should not be treated as income, and Sec. 155(14) was inapplicable. The assessee was justified in seeking TDS credit through the Income Tax Return. en-us Tue, 23 Jan 2024 00:00:00 +0530 Mon, 30 Sep 2024 20:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457937 The Tribunal allowed the appeal, directing the AO to grant the assessee full TDS credit as per Form 26AS. It concluded that credit notes should not be treated as income, and Sec. 155(14) was inapplicable. The assessee was justified in seeking TDS credit through the Income Tax Return. Case-Laws Income Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457937