Assessee Wins TDS Credit Dispute: Ruling Allows Credit Despite Mistaken Deposit Under Deceased Husband's PAN.

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....Denial of the credit of TDS - assessee has offer the income to tax which was received as commission income - the TDS on the said income even if deposited in the PAN of the deceased husband of the assessee due to inadvertence or mistake, it would not lead to denial of the claim of credit to the assessee, who has offered the said income to tax. - AT....