https://www.taxtmi.com/caselaws?id=785566 Dispute concerns denial of TDS credit due to mismatch in Form 26AS; tribunal found documentary evidence that neither the HUF Karta nor a member had claimed the TDS credit in their respective returns, and that this was not considered by lower authorities. Tribunal ordered restoration of the matter to the assessing officer for de novo adjudication and directed examination of whether the Karta and the member had refrained from claiming the TDS credit, effectively requiring fresh verification of claim entitlement and reconciliation of TDS records. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785566 Dispute concerns denial of TDS credit due to mismatch in Form 26AS; tribunal found documentary evidence that neither the HUF Karta nor a member had claimed the TDS credit in their respective returns, and that this was not considered by lower authorities. Tribunal ordered restoration of the matter to the assessing officer for de novo adjudication and directed examination of whether the Karta and the member had refrained from claiming the TDS credit, effectively requiring fresh verification of claim entitlement and reconciliation of TDS records. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785566