TDS claimed by the assessee can be treated as income of the assessee if the same has been taxed on substantive basis

Brief Facts of the Case and Question

Brief Facts: The assessee has filed its return of income with correct TDS Details and TDS certificates for which credit has been claimed by the assessee, the amount of TDS is Rs.27,37,175/- with the corresponding income is Rs.13,51,17,561/- and whereas the Assessing officer added the amount of TDS as income of the Assessee.

Question Raised:

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