Tax Write-Off Denied Due to Missing TDS Certificates: Impact on Assessee's Income and Tax Liabilities Section 36(1)(vii.

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....Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income - non–furnishing of TDS certificate amounts to a debt due to deductee which can be allowed under section 36(1)(vii) - AT....