Mismatch in TDS Credit u/s 199: AO to Verify and Allocate Correctly if Not Granted to Others.

Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If it has been not allowed, then the credit of this amount should be given in the hands of the assessee - AT .....

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