https://www.taxtmi.com/caselaws?id=781452 ITAT allowed the assessee's appeal, holding that TDS deducted on part consideration received in a later year must be credited because the full sale consideration was declared and taxed in the earlier year. On verifying Form 26AS for both years, the tribunal found the sale consideration matched the earlier return, so income could not be taxed twice. The CIT(A)'s rejection for lack of verifiable returns was set aside, and the restricted TDS credit by CPC was overturned, directing allowance of the claimed TDS credit. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781452 ITAT allowed the assessee's appeal, holding that TDS deducted on part consideration received in a later year must be credited because the full sale consideration was declared and taxed in the earlier year. On verifying Form 26AS for both years, the tribunal found the sale consideration matched the earlier return, so income could not be taxed twice. The CIT(A)'s rejection for lack of verifiable returns was set aside, and the restricted TDS credit by CPC was overturned, directing allowance of the claimed TDS credit. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781452