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2019 (1) TMI 1612 - HC - Income TaxCredit of TDS on the basis of evidences produced for deduction of tax at source - deductor has not issued TDS certificates or had failed to uphold the correct details in Form 26AS - HELD THAT:- Tribunal with the assistance of the learned Counsel for the parties, we notice that the Revenue had objected to the assessee's claim of Tax Deducted at Source (for short "TDS") from the payments made to the assessee on the ground that, there was mismatch in the TDS certificate issued by the deductors and the aggregate amounts arrived at as appearing in form 26A. The Tribunal referred to and relied on the decision of this Court in case of Yashpal Sahni [2007 (7) TMI 7 - HIGH COURT , BOMBAY] and observed that, in case, the deductor has failed to upheld the correct details in form 26A the benefit should be given to the assesssee on the basis of evidence produced before the Department. Resultantly, the Tribunal only directed the Assessing Officer to verify the correct facts and give credit of TDS to the assessee. No question of law arises.
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