Give TDS credit despite failure of deductor to upload correct details in Form 26A: SC

PCIT Vs Tata Communications Ltd. (Bombay High Court)

Bombay HC  held that in case, the deductor has failed to upheld the correct details in form 26­A the benefit should be given  to  the  assesssee  on  the  basis  of  evidence  produced  before  the Department.

On Appeal Supreme Court has also affirmed the aboive view of High Court. Download full of PCIT Vs Tata Communications Ltd. (Supreme Court of India)

FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT

Since both these Appeals arise out of a  common judgment of the  Tribunal,  we  may  record  the  facts  from  the  Income  Tax  Appeal No.1745 of 2016.

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