Form 26AS Mismatches Can’t Override Form 16; Full TDS Credit Allowed

Tan Boon Hoe Vs ITO (ITAT Mumbai) This case concerns an appeal before the Income Tax Appellate Tribunal (ITAT) Mumbai relating to the assessee’s claim for credit of tax deducted at source (TDS) amounting to Rs. 14,78,140 for Assessment Year (AY) 2011-12. The assessee, who was employed with Urban Transit Private Limited during the relevant financial year, earned salary income of Rs. 52,70,290 on which TDS of Rs. 14,78,140 was deducted and deposited by the employer. However, while processing the return under Section 143(1), the Centralized Processing Centre did not grant the corresponding TDS ...