ITAT Mumbai held that denial of TDS credit merely because of non-reflection in Form 26AS is not justified since there could be varied technological or other reasons where the relevant data pertaining ...

The ITAT Bangalore ruled that TDS credit cannot be denied based on a processing mismatch alone. The AO must verify the claim ...

Taxpayers are facing scrutiny where receipts subject to TDS under Section 194J are reported under Section 44AD instead of ...