TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has...

TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received during the impugned assessment year - assessee would be entitled to credit of the entire TDS offered as income in the year of deduction. We hold that the Ld. CIT(A) is not justified in denying the credit of TDS. - AT .....

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