TDS Credit Allowed to Assessee for Income Tax Deducted in Deceased Husband's Name Under Rule 37BA

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....The ITAT held that credit for TDS originally deducted in the name of the deceased husband shall be allowed to the assessee pursuant to Rule 37BA(2) and (3)(i), as the income is assessable in her hands and reflected in her return. The AO was directed to grant TDS credit accordingly, subject to the assessee obtaining correction of records from the deductor under Rule 37BA, ensuring the TDS is linked to her PAN. The assessee must submit evidence to the AO confirming no other person has claimed this TDS credit. The appeal was allowed for statistical purposes, affirming the assessee's entitlement to TDS credit on income shown by her, despite initial deduction in her deceased husband's name.....