TDS Credit despite non reflection in 26AS & Interest on Interest

Advertisement Grant of TDS Credit despite non reflection in 26AS Statement and Non Production of TDS Certificate The dispute is regarding credit for TDS. The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS. The difficulty faced by the tax payer in  the matter of credit of TDS had been considered by the Hon’ble High Court of Bombay in case of Yashpal Sahwney Vs. DCIT (Supra) in which it was held that even if the deductor had not issued TDS certificate, the claim of the assessee has to be considered...