https://www.taxtmi.com/caselaws?id=802238 Tax deducted at source is available as a credit to the extent it relates to the corresponding income. The return was processed under Section 143(1) without granting the disputed credit, although Form 26AS reflected both the income and tax deducted. Credit had also been granted to a co-owner. The assessee is entitled to the credit relating to the corresponding income. en-us Thu, 29 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802238 Tax deducted at source is available as a credit to the extent it relates to the corresponding income. The return was processed under Section 143(1) without granting the disputed credit, although Form 26AS reflected both the income and tax deducted. Credit had also been granted to a co-owner. The assessee is entitled to the credit relating to the corresponding income. Case-Laws Income Tax Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802238