TDS credit cannot be denied to Assessee for Non-Compliance by Deductor

Bulldog Media & Entertainment Pvt. Ltd. Vs CIT (Appeals) (ITAT Mumbai) We observed that assessee has disclosed the total figure of income in A.Y. 2018-19 itself but because of some problem at the end of deductor is not able to claim the full amount of TDS on income declared. Assessee claimed TDS of Rs. 10,14,722/-against income received of Rs. 1,00,47,220/-. But CPC, Bangalore allowed TDS under section 143(1)(a) and 154 of the Act to the extent of Rs. 4,75,801/- (as reflected in Form No. 26AS). In our opinion assessee was liable to declare true and fair income in the relevant A.Y. and was ...