https://www.taxtmi.com/caselaws?id=462109 ITAT Jodhpur ruled that CPC lacks power under section 143(1) to deny TDS credit reflected in Form 26AS. The tribunal held that CPC must provide due credit for TDS shown in the assessee's Form 26AS and cannot reduce such claims during processing. Both CPC and CIT(A) erred in disallowing the TDS credit. ITAT directed CPC to grant proper TDS credit as per Form 26AS. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 23 May 2025 19:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462109 ITAT Jodhpur ruled that CPC lacks power under section 143(1) to deny TDS credit reflected in Form 26AS. The tribunal held that CPC must provide due credit for TDS shown in the assessee's Form 26AS and cannot reduce such claims during processing. Both CPC and CIT(A) erred in disallowing the TDS credit. ITAT directed CPC to grant proper TDS credit as per Form 26AS. Case-Laws Income Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462109