Did you ever face the situation where the bank or employer or others deducted the correct amount of TDS but somehow it failed to appear in your Form 26AS or Annual Information Statement (AIS)? One ...

ITAT Delhi held that TDS deposited by a buyer in a later year cannot override correct assessment year of capital gains. Form 71 enables taxpayers to claim such TDS credit in year of ...

The Tribunal held that TDS credit cannot be restricted solely due to differences between reported turnover and Form 26AS if the assessee has correctly offered the income for tax. The appeal was ...