TDS Credit Cannot Be Denied Due to Reporting Mismatch

Apurva Ashwin Desai Vs Addl./JCIT (ITAT Mumbai) TDS Credit Cannot Be Denied for Reporting Mismatch; Rectification u/s 154 Allowed The assessee was denied credit of tax deducted at source (TDS) despite the deductions being duly reflected in Form 26AS. The denial was based on an alleged mismatch between the sale consideration of one property as reported by the buyer in the TDS statement and the figure disclosed by the assessee in the return computation. The Tribunal noted that TDS of ₹8,33,184 on rental income from HSBC Bank and ₹2,10,000 on sale of two residential flats were undisputedly de...