https://www.taxtmi.com/caselaws?id=767331 ITAT allowed the appeal, directing AO to verify TDS credit claims. Revenue had proportionately reduced TDS credit due to turnover discrepancies between books and Form 26AS. Assessee argued difference was solely due to GST inclusion in Form 26AS while books excluded GST as statutory liability. ITAT held GST cannot be considered income as it's collected for government. CPC exceeded jurisdiction under section 143(1) by making adjustments requiring detailed examination suitable for scrutiny assessment under section 143(3). ITAT directed AO to grant full TDS credit per Form 26AS if corresponding income was properly accounted in books. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767331 ITAT allowed the appeal, directing AO to verify TDS credit claims. Revenue had proportionately reduced TDS credit due to turnover discrepancies between books and Form 26AS. Assessee argued difference was solely due to GST inclusion in Form 26AS while books excluded GST as statutory liability. ITAT held GST cannot be considered income as it's collected for government. CPC exceeded jurisdiction under section 143(1) by making adjustments requiring detailed examination suitable for scrutiny assessment under section 143(3). ITAT directed AO to grant full TDS credit per Form 26AS if corresponding income was properly accounted in books. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767331