https://www.taxtmi.com/caselaws?id=777227 TDS credit is allowable where the corresponding income has been offered to tax, and an apparent mismatch between Form 26AS and returned income requires factual verification. The assessee's claim was based on TDS reflected in Form 26AS, but credit was denied because the gross receipts in Form 26AS exceeded the income shown in the return. The matter was therefore restored to the jurisdictional assessing officer to verify whether the corresponding income had in fact been offered to tax and, if so, to allow the TDS credit. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777227 TDS credit is allowable where the corresponding income has been offered to tax, and an apparent mismatch between Form 26AS and returned income requires factual verification. The assessee's claim was based on TDS reflected in Form 26AS, but credit was denied because the gross receipts in Form 26AS exceeded the income shown in the return. The matter was therefore restored to the jurisdictional assessing officer to verify whether the corresponding income had in fact been offered to tax and, if so, to allow the TDS credit. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777227