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2014 (9) TMI 89 - HC - Income TaxTax Credit - TDS of salaried employee uploaded in system by not properly accounted in the system - Violation of upteen instructions issued by CBDT – Held that:- The Instruction No.05/2013 clearly mandates as to how the tax deduction made by the employer, on evidence being produced, is to be dealt with, though not uploaded in the system - assessee had produced Instruction No.05/2013, which is subsequent to Instruction No.05/2013 and which would also further the case of the assessee – the AO is directed to consider it in accordance with Instruction No.05/2013 – Decided in favour of assessee.
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