https://www.taxtmi.com/caselaws?id=777670 ITAT upheld CIT(A)'s order setting aside the matter to the file of the AO for verification of claimed TDS credits not reflected in Form 26AS. The AO is directed to afford the assessee a reasonable opportunity to substantiate party-wise TDS claims with supporting documents and to decide the claim in accordance with law and CBDT instructions. The Tribunal concurred with remand and allowed that, following verification, legitimate TDS credits be permitted and any demand arising from mismatch be enforced as mandated by law. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 02 Sep 2025 11:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777670 ITAT upheld CIT(A)'s order setting aside the matter to the file of the AO for verification of claimed TDS credits not reflected in Form 26AS. The AO is directed to afford the assessee a reasonable opportunity to substantiate party-wise TDS claims with supporting documents and to decide the claim in accordance with law and CBDT instructions. The Tribunal concurred with remand and allowed that, following verification, legitimate TDS credits be permitted and any demand arising from mismatch be enforced as mandated by law. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777670