https://www.taxtmi.com/caselaws?id=791863 TDS credit cannot be denied where the tax has already been deducted at source and the revenue shows no mismatch, deficiency, or failure to offer the corresponding income. Here, the assessee's TDS credit claim was initially rejected in processing but later rectified under section 154, leaving no live dispute on the processing adjustment. The denial in the assessment order was treated as an inadvertent omission, and the credit was held allowable. Once the TDS credit was accepted, interest under sections 234A and 234B also could not survive and was directed to be deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791863 TDS credit cannot be denied where the tax has already been deducted at source and the revenue shows no mismatch, deficiency, or failure to offer the corresponding income. Here, the assessee's TDS credit claim was initially rejected in processing but later rectified under section 154, leaving no live dispute on the processing adjustment. The denial in the assessment order was treated as an inadvertent omission, and the credit was held allowable. Once the TDS credit was accepted, interest under sections 234A and 234B also could not survive and was directed to be deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791863