https://www.taxtmi.com/caselaws?id=776259 The ITAT Kolkata held that TDS credit initially recorded in the name of the deceased husband must be allowed to the appellant, who declared the income in her return, in accordance with Rule 37BA(2) and (3)(i). The AO was directed to grant TDS credit to the appellant for the relevant assessment year, provided she obtains corrected records from the deductor reflecting the TDS under her PAN and submits proof that no other person has claimed the credit. The appeal was allowed for statistical purposes. en-us Mon, 04 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776259 The ITAT Kolkata held that TDS credit initially recorded in the name of the deceased husband must be allowed to the appellant, who declared the income in her return, in accordance with Rule 37BA(2) and (3)(i). The AO was directed to grant TDS credit to the appellant for the relevant assessment year, provided she obtains corrected records from the deductor reflecting the TDS under her PAN and submits proof that no other person has claimed the credit. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776259