https://www.taxtmi.com/caselaws?id=772776 The SC/Tribunal allowed the NRI assessee's appeal regarding TDS credit for AY 2018-19. The court condoned the delay in filing appeal, found the CPC's denial of full TDS credit invalid due to omission of statutory clause, and directed restoration of the matter for de novo adjudication. The decision emphasized considering substantive merits over procedural technicalities and adopted a liberal approach towards limitation. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772776 The SC/Tribunal allowed the NRI assessee's appeal regarding TDS credit for AY 2018-19. The court condoned the delay in filing appeal, found the CPC's denial of full TDS credit invalid due to omission of statutory clause, and directed restoration of the matter for de novo adjudication. The decision emphasized considering substantive merits over procedural technicalities and adopted a liberal approach towards limitation. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772776