https://www.taxtmi.com/caselaws?id=466030 Harmonious construction of provisions governing deduction at source and related remedy provisions requires that a deductee may claim credit for TDS when contemporaneous evidence establishes deduction even if the deduction is not reflected in the deductors filings; the assessing officer must verify reconciliation against invoices, payment advices and bank statements and allow corresponding credit. Where tax liability is thereby met through deduction at source and any shortfall arises from the deductors default, compensatory interest on the deductee for advance tax shortfall is not sustainable and must be deleted. en-us Tue, 30 Sep 2025 00:00:00 +0530 Mon, 19 Jan 2026 15:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466030 Harmonious construction of provisions governing deduction at source and related remedy provisions requires that a deductee may claim credit for TDS when contemporaneous evidence establishes deduction even if the deduction is not reflected in the deductors filings; the assessing officer must verify reconciliation against invoices, payment advices and bank statements and allow corresponding credit. Where tax liability is thereby met through deduction at source and any shortfall arises from the deductors default, compensatory interest on the deductee for advance tax shortfall is not sustainable and must be deleted. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466030