https://www.taxtmi.com/caselaws?id=759926 The ITAT partly allowed the Assessee's appeal, directing the CPC to grant the full TDS credit of Rs. 86,005 as reflected in Form No. 26AS. The ITAT found that the CPC erred under section 143(1) by reducing the TDS credit based on Rule 37BA, emphasizing the CPC's obligation to provide credit as per Form No. 26AS. The decision addressed the disallowance of TDS credit, jurisdiction issues, and appeal maintainability, rectifying the prior error. en-us Thu, 26 Sep 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759926 The ITAT partly allowed the Assessee's appeal, directing the CPC to grant the full TDS credit of Rs. 86,005 as reflected in Form No. 26AS. The ITAT found that the CPC erred under section 143(1) by reducing the TDS credit based on Rule 37BA, emphasizing the CPC's obligation to provide credit as per Form No. 26AS. The decision addressed the disallowance of TDS credit, jurisdiction issues, and appeal maintainability, rectifying the prior error. Case-Laws Income Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759926