https://www.taxtmi.com/caselaws?id=468815 TDS credit reflected in Form 26AS must be examined under section 199 and rule 37BA, and where the deduction has been duly remitted and the related income accounted for, credit cannot be denied on an objection outside the issue actually decided. The discussion also notes that consequential interest on the resulting refund follows the allowance of credit, subject to verification under the statutory credit mechanism. A challenge seeking to raise a different quantum-based objection was treated as beyond the scope of the limited controversy, and the revenue's appeal failed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Thu, 21 May 2026 18:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468815 TDS credit reflected in Form 26AS must be examined under section 199 and rule 37BA, and where the deduction has been duly remitted and the related income accounted for, credit cannot be denied on an objection outside the issue actually decided. The discussion also notes that consequential interest on the resulting refund follows the allowance of credit, subject to verification under the statutory credit mechanism. A challenge seeking to raise a different quantum-based objection was treated as beyond the scope of the limited controversy, and the revenue's appeal failed. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468815