https://www.taxtmi.com/caselaws?id=792826 TDS credit should not be denied merely because no return was filed where the related receipts were assessed as income and tax had been deducted on them. The article states that credit is consequential to the assessment of the corresponding income, but it must be verified against Form 26AS and departmental records. On that basis, the matter was remitted to the Assessing Officer to examine the records and grant due TDS credit in accordance with law. en-us Thu, 14 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792826 TDS credit should not be denied merely because no return was filed where the related receipts were assessed as income and tax had been deducted on them. The article states that credit is consequential to the assessment of the corresponding income, but it must be verified against Form 26AS and departmental records. On that basis, the matter was remitted to the Assessing Officer to examine the records and grant due TDS credit in accordance with law. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792826