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Taxpayer Wins TDS Credit Dispute: Revenue Must Address Unreported TDS When Original Deductee Confirms Non-Claim.

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....Short grant of TDS credit - CPC has denied the TDS credit on the ground that amount is not reflected in 26AS - when there such pressing circumstances and Revenue is aware that TDS credit is being claimed under right hands and original deductee is not claiming any TDS and has given declaration that it has neither shown the income nor it will claim in future, then there should be a mechanism to resolve the issues or Revenue should direct the deductor to comply with it. - credit of TDs allowed - AT....