https://www.taxtmi.com/caselaws?id=471303 Tax deducted at source reflected in Form 26AS should not be denied merely because it was omitted from the return of income, where the tax was deducted and deposited on the assessee's behalf and the corresponding income was offered to tax. Rule 37BA should not be applied rigidly to defeat a genuine credit claim; procedural requirements yield to substantive justice. Retaining deducted tax beyond the lawful liability may constitute unjust enrichment and conflict with Article 265. Credit must be granted after verifying entitlement and corresponding income, with refund interest under Section 244A where applicable. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471303 Tax deducted at source reflected in Form 26AS should not be denied merely because it was omitted from the return of income, where the tax was deducted and deposited on the assessee's behalf and the corresponding income was offered to tax. Rule 37BA should not be applied rigidly to defeat a genuine credit claim; procedural requirements yield to substantive justice. Retaining deducted tax beyond the lawful liability may constitute unjust enrichment and conflict with Article 265. Credit must be granted after verifying entitlement and corresponding income, with refund interest under Section 244A where applicable. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471303