https://www.taxtmi.com/caselaws?id=789956 Where the record, including Form 26AS, showed payment of advance tax and self-assessment tax, the tax credit could not be denied without verification. The revenue authority was required to examine the factual claim before sustaining the demand raised after processing the return. If the payments were found to be made and allowable under the Act, corresponding credit had to be granted. Relief was therefore limited to verification and consequential grant of eligible credit, and the assessee's appeal succeeded only to that extent. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789956 Where the record, including Form 26AS, showed payment of advance tax and self-assessment tax, the tax credit could not be denied without verification. The revenue authority was required to examine the factual claim before sustaining the demand raised after processing the return. If the payments were found to be made and allowable under the Act, corresponding credit had to be granted. Relief was therefore limited to verification and consequential grant of eligible credit, and the assessee's appeal succeeded only to that extent. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789956