ITAT Allows TDS Credit Based on Form 26AS Despite Turnover Mismatch in Books

Savadika Retail Private Limited Vs Deputy Director of Income Tax (ITAT Delhi)

CPC restricted Assessee’s TDS credit on the ground that the turnover reported in the return did not match the turnover appearing in Form 26AS. Assessee, engaged in wholesale & retail of goods including sales through e-commerce platforms, argued that TDS was correctly claimed exactly as per Form 26AS, & any turnover difference was due to sales returns, which naturally reduce reported turnover without affecting TDS already deducted by the platforms.

ITAT noted that the issu

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