https://www.taxtmi.com/caselaws?id=788184 Dispute concerns allowance of TDS credit where entries are absent from Form 26AS or deposit by the deductor is unconfirmed; appellate authority endorsed conditional grant of credit subject to the Assessing Officer carrying out verification of records, reconciliation with Form 26AS and consideration of evidence including an indemnity bond, rather than an automatic acceptance. The operative effect requires the AO to verify evidence and only then allow TDS credit, preserving the statutory verification mechanism under TDS rules and rejecting a blanket shift of entitlement without safeguards. en-us Tue, 10 Feb 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788184 Dispute concerns allowance of TDS credit where entries are absent from Form 26AS or deposit by the deductor is unconfirmed; appellate authority endorsed conditional grant of credit subject to the Assessing Officer carrying out verification of records, reconciliation with Form 26AS and consideration of evidence including an indemnity bond, rather than an automatic acceptance. The operative effect requires the AO to verify evidence and only then allow TDS credit, preserving the statutory verification mechanism under TDS rules and rejecting a blanket shift of entitlement without safeguards. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788184