https://www.taxtmi.com/caselaws?id=772936 TDS credit supported by valid physical certificates cannot be denied solely because the payment is not reflected in Form 26AS; the Assessing Officer may verify the underlying facts before granting credit. Applying jurisdictional and coordinate bench authority, ITAT Mumbai directed allowance of the claimed credit after verification of the correct records. The Revenue's objection on non-reflection in Form 26AS was rejected, and the assessment was modified to permit the assessee the benefit of the certified TDS credit. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772936 TDS credit supported by valid physical certificates cannot be denied solely because the payment is not reflected in Form 26AS; the Assessing Officer may verify the underlying facts before granting credit. Applying jurisdictional and coordinate bench authority, ITAT Mumbai directed allowance of the claimed credit after verification of the correct records. The Revenue's objection on non-reflection in Form 26AS was rejected, and the assessment was modified to permit the assessee the benefit of the certified TDS credit. Case-Laws Income Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772936