TDS credit on Salary cannot be granted if Assessee fails to furnish salary slip or Form No.16

Ajit Chandrashekar Dighe Vs DCIT (ITAT Mumbai) Introduction: The case of Ajit Chandrashekar Dighe Vs DCIT, heard by the Income Tax Appellate Tribunal (ITAT) in Mumbai, delves into the crucial aspect of substantiating Form 26AS or Form 16 to claim Tax Deducted at Source (TDS) credit. This article provides a comprehensive analysis of the case and its implications. Detailed Analysis: The crux of the matter revolves around the Assessee’s claim for TDS credit amounting to Rs. 10,45,439/-, deducted by the employer, M/s. Nirmal Lifestyle Ltd., from the Assessee’s salary income. However, t...