https://www.taxtmi.com/caselaws?id=787733 Whether a legal heir who declares a deceased person's interest income may claim corresponding TDS credit despite the TDS being reported against the deceased's PAN: the tribunal applied the principle that allocation of TDS follows the taxpayer who offers the income for tax and accepted the claim on its merits, noting that strict PAN-matching technicalities and the practical difficulty of directing historical revisions by the deductor do not defeat entitlement. Outcome: TDS credit is allowed to the legal heir and the tax demand is revised in the assessee's favour for the relevant year. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787733 Whether a legal heir who declares a deceased person's interest income may claim corresponding TDS credit despite the TDS being reported against the deceased's PAN: the tribunal applied the principle that allocation of TDS follows the taxpayer who offers the income for tax and accepted the claim on its merits, noting that strict PAN-matching technicalities and the practical difficulty of directing historical revisions by the deductor do not defeat entitlement. Outcome: TDS credit is allowed to the legal heir and the tax demand is revised in the assessee's favour for the relevant year. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787733