DIRECT TAXES Credit for TDS to be given even if TDS amount does - TopicsExpress

DIRECT TAXES Credit for TDS to be given even if TDS amount does not reflect in Form No. 26AS Assessee was entitled to claim credit of TDS as the credit of TDS had to be given on the basis of TDS certificates and in case TDS certificates were not available, then on the basis of details and evidence furnished by assessee regarding deduction of tax at source particularly where deductor had failed to upload the correct details in Form 26AS.- Vide Citicorp Finance (India) Ltd. v. Additional Commissioner of Income Tax (2014) 55 (II) ITCL 65 (Mum C-Trib) Thanks to Muralidharan Sir

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