AO cannot deny TDS credit of Income considered for taxation

ACIT Vs NSL Renewable Power Private Limited (ITAT Hyderabad)

It is the submission by the learned AR that when once the learned Assessing Officer considered the corresponding income for taxing the same, it is not open for the learned Assessing Officer to refuse to allow credit of the corresponding TDS.

It is an admitted fact that for taxation purpose, the learned Assessing Officer considered the income relevant for the TDS reflected in form 26AS as revised.

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