https://www.taxtmi.com/caselaws?id=470923 TDS credit denied because of a Form 26AS mismatch cannot result in a duplicate addition where the corresponding gross interest income has already been offered to tax, subject to verification that tax was deducted at source and the taxpayer's evidence substantiates the claim. The adjustment should then be deleted, notwithstanding the deductors' failure to deposit the TDS. Interest on refunds under Section 244A is payable up to the date the refund is actually issued or received, rather than an earlier computation date, and must be recalculated accordingly. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470923 TDS credit denied because of a Form 26AS mismatch cannot result in a duplicate addition where the corresponding gross interest income has already been offered to tax, subject to verification that tax was deducted at source and the taxpayer's evidence substantiates the claim. The adjustment should then be deleted, notwithstanding the deductors' failure to deposit the TDS. Interest on refunds under Section 244A is payable up to the date the refund is actually issued or received, rather than an earlier computation date, and must be recalculated accordingly. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470923