The Tribunal held that TDS credit cannot be restricted solely due to differences between reported turnover and Form 26AS if the assessee has correctly offered the income for tax. The appeal was ...
In a significant relief for taxpayers, the Income Tax Appellate Tribunal (ITAT) Mumbai has quashed a Rs 1 crore tax demand raised solely due to a TDS mismatch in Form 26AS, reaffirming that Section ...
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