https://www.taxtmi.com/caselaws?id=767991 ITAT Delhi held that withdrawal of TDS credit previously allowed in assessment under section 143(3) through rectification proceedings under section 154 is legally untenable. The tribunal found that disallowing TDS credit was not a mistake apparent from record and deleted the addition made by AO. However, the tribunal clarified that TDS credit given in this assessment year should not be allowed in any other assessment year when the same income is offered for taxation. Assessee's appeal was allowed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767991 ITAT Delhi held that withdrawal of TDS credit previously allowed in assessment under section 143(3) through rectification proceedings under section 154 is legally untenable. The tribunal found that disallowing TDS credit was not a mistake apparent from record and deleted the addition made by AO. However, the tribunal clarified that TDS credit given in this assessment year should not be allowed in any other assessment year when the same income is offered for taxation. Assessee's appeal was allowed. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767991