TMI BlogDisallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the...Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time limit, the Tribunal invoked Section 155, which empowers the AO to rectify apparent errors in credit of taxes. Considering the appellant's efforts to rectify the TDS credit and the genuineness of the tax credit denied by the AO, the Tribunal directed the AO to pass a consequential order granting the tax credit due to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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