Case Law Analysis
|Income Tax Appellate Tribunal
TDS Credit Mandatory Based on Form 16A Even Without Form 26AS Reflection : ITAT Mumbai Upholds CBDT Circular 5/2013
ITAT Mumbai ruled that TDS credit must be granted based on Form 16A issued by a deductor, even if the amount is not reflected in Form 26AS due to non-filing of TDS returns. The decision reinforces CBDT Circular 5/2013, ensuring taxpayers receive credit for taxes deducted at source, regardless of administrative lapses by the deductor.