https://www.taxtmi.com/caselaws?id=789752 TDS credit could not be denied merely because it was deducted in the deceased husband's PAN where the assessee was accepted on the income-tax portal as legal heir, the husband's PAN had been surrendered, and the assessee had offered the corresponding professional receipts to tax. Refusing credit while taxing the same income in the assessee's hands was inconsistent with law and with Article 265 of the Constitution. The objection that a separate return had to be filed in the capacity of legal heir was rejected, and the TDS credit was directed to be allowed with consequential refund and interest. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789752 TDS credit could not be denied merely because it was deducted in the deceased husband's PAN where the assessee was accepted on the income-tax portal as legal heir, the husband's PAN had been surrendered, and the assessee had offered the corresponding professional receipts to tax. Refusing credit while taxing the same income in the assessee's hands was inconsistent with law and with Article 265 of the Constitution. The objection that a separate return had to be filed in the capacity of legal heir was rejected, and the TDS credit was directed to be allowed with consequential refund and interest. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789752