https://www.taxtmi.com/caselaws?id=783555 TDS credit cannot be denied merely because it was not claimed in the return of income, since section 199 treats tax deducted at source as tax paid on behalf of the assessee and the omission is procedural. Credit, however, must be linked to the corresponding income, so the Assessing Officer must verify whether that income was offered to tax before granting due credit. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783555 TDS credit cannot be denied merely because it was not claimed in the return of income, since section 199 treats tax deducted at source as tax paid on behalf of the assessee and the omission is procedural. Credit, however, must be linked to the corresponding income, so the Assessing Officer must verify whether that income was offered to tax before granting due credit. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783555