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HomeDirect TaxTDS Credit Can’t Be Restrict Due to Mismatch Between Form 26AS and...

TDS Credit Can’t Be Restrict Due to Mismatch Between Form 26AS and ITR While Processing Return: ITAT

Direct Tax

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By Mariya Paliwala
itat

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The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the Central Processing Centre (CPC) cannot deny or proportionately restrict Tax Deducted at Source (TDS) credit merely due to a mismatch between receipts reflected in Form 26AS and the turnover declared in the income tax return while processing the return under Section 143(1) of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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