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2021 (9) TMI 630 - AT - Income TaxCredit of TDS u/s 194IA - AR submissions are that the purchaser has deducted the TDS @1% and has deposited in the Govt Account and issued TDS certificate - HELD THAT:- Assessee has claimed TDS credit in the return of income filed manually and electronically in response to notice U/sec148 of the Act, the TDS credit cannot be denied as the A.O. in assessment order has considered the total sale consideration under income from capital gains which is not disputed. Accordingly, we considering the overall facts and the judicial decisions direct the Assessing officer to grant the TDS credit to the assessee after verification and examination of the TDS certificate, Form 26AS and the challan and allow the grounds of appeal of the Assessee.
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