https://www.taxtmi.com/caselaws?id=471271 Credit for additional tax deducted at source certificates omitted from the original return may be granted through rectification when the certificates are produced within four years of the intimation. Allowing credit for tax already deducted corrects the tax-credit statement and does not involve a debatable issue. The refund-claim mechanism applies only after the refund has been determined and cannot be invoked before correcting the tax-credit statement. The additional TDS credit was therefore required to be allowed through rectification. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 27 Aug 2026 10:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471271 Credit for additional tax deducted at source certificates omitted from the original return may be granted through rectification when the certificates are produced within four years of the intimation. Allowing credit for tax already deducted corrects the tax-credit statement and does not involve a debatable issue. The refund-claim mechanism applies only after the refund has been determined and cannot be invoked before correcting the tax-credit statement. The additional TDS credit was therefore required to be allowed through rectification. Case-Laws Income Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471271