Assessee cannot be denied credit for TDS on the ground of Form 26AS mismatch



Caselaw: Rakesh Kumar Gupta vs. UOI (Allahabad High Court) (WP No 657 of 2013) Background The assessee filed a return in which he claimed a refund of Rs. 2.32 lakhs on account of excess TDS by the Government department. The return was processed by the Central Processing Centre (CPC) o
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