https://www.taxtmi.com/caselaws?id=786901 Where tax is deducted and reflected in Form 26AS in the assessee's name, the assessee is entitled to claim full credit of that TDS even if the gross receipts (on which TDS was deducted) are not fully offered to tax, particularly where the assessee acts as a commission agent and only commission income is assessable; intimation under section 143(1) and rectification under section 154 that denied proportionate credit on that basis must be corrected and the processing authority directed to grant full credit as per Form 26AS. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786901 Where tax is deducted and reflected in Form 26AS in the assessee's name, the assessee is entitled to claim full credit of that TDS even if the gross receipts (on which TDS was deducted) are not fully offered to tax, particularly where the assessee acts as a commission agent and only commission income is assessable; intimation under section 143(1) and rectification under section 154 that denied proportionate credit on that basis must be corrected and the processing authority directed to grant full credit as per Form 26AS. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786901