TDS Credit Can’t Be Denied Merely Because It Appears in Sister Concern’s 26AS: ITAT Delhi

Deloitte Haskins & Sells Vs DCIT (ITAT Delhi) The appeal was filed by the assessee before the Income Tax Appellate Tribunal (ITAT), Delhi, against the order of the CIT(A)/NFAC dated 14.08.2025 for Assessment Year 2024–25. The primary grievance related to non-grant of full credit of Tax Deducted at Source (TDS), particularly where such TDS did not appear under the assessee’s Permanent Account Number (PAN) but corresponded to income offered to tax. The assessee, a firm engaged in the profession of chartered accountancy, filed its return declaring income of ₹31.31 crore and claimed TDS ...