https://www.taxtmi.com/caselaws?id=797840 TDS credit reflected in Form 26AS cannot be denied merely because it was omitted from the original return and later claimed through rectification of an intimation under Section 143(1). Where the corresponding income has been offered to tax for the relevant assessment year, the Assessing Officer must verify both the TDS claim and inclusion of that income, and allow the credit if verified. Denial of a verified tax credit would cause unjust enrichment and conflict with the principle that tax may be collected only under authority of law. en-us Fri, 19 Jun 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797840 TDS credit reflected in Form 26AS cannot be denied merely because it was omitted from the original return and later claimed through rectification of an intimation under Section 143(1). Where the corresponding income has been offered to tax for the relevant assessment year, the Assessing Officer must verify both the TDS claim and inclusion of that income, and allow the credit if verified. Denial of a verified tax credit would cause unjust enrichment and conflict with the principle that tax may be collected only under authority of law. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797840