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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Non granting TDS credit - As per assessee when the return of ...


Assessee's TDS Credit Discrepancy: CPC Denies Credit Due to Mismatched Assessment Years in Form 26AS, Case Remanded.

January 19, 2021

Case Laws     Income Tax     AT

Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did not allow credit of TDS because the same was not reflected in form 26AS per the assessment year 2017-18 but are entirely stood included in form 26AS for the assessment year 2018-19 - Matter remanded back to verify the facts - AT

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