Assessing Officer Must Verify TDS Certificates; Cannot Deny Credit Arbitrarily. Check for Relief via Rectification Application.

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....Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in accordance with provisions of law. Further, the AO is also directed to verify if any relief has already been granted in the rectification application filed by the assessee. If so then further benefit of TDS credit may not be allowed. - AT....