https://www.taxtmi.com/caselaws?id=462352 AT addressed critical issues regarding Tax Deducted at Source (TDS) credit where physical TDS certificates differed from Form 26AS. The tribunal ruled that TDS credit cannot be denied solely due to data mismatches if valid certificates are produced. The AO must grant credit based on evidence and ensure deductor compliance, with the revenue's remedy being direct recovery from the deductor, not penalizing the assessee. Appeals were allowed, directing TDS credit for AYs 2010-11 and 2011-12. en-us Wed, 29 Jul 2015 00:00:00 +0530 Sat, 14 Jun 2025 18:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462352 AT addressed critical issues regarding Tax Deducted at Source (TDS) credit where physical TDS certificates differed from Form 26AS. The tribunal ruled that TDS credit cannot be denied solely due to data mismatches if valid certificates are produced. The AO must grant credit based on evidence and ensure deductor compliance, with the revenue's remedy being direct recovery from the deductor, not penalizing the assessee. Appeals were allowed, directing TDS credit for AYs 2010-11 and 2011-12. Case-Laws Income Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462352