Held that the assesse is entitle to credit for tax deducted at source and advance tax as claimed by the assessee  in the  return of income. However, while allowing the credits for prepaid taxes, the Assessing Officer has  to ensure no similar credit for tax deduction at source or advance tax was availed of by the beneficiaries therein before allowing the credit. The Assessing Officer shall also ensure that the jurisdictional High Court had not taken any contrary view on the subject matter. That with regard to charging of interest under sections 234B and 234C, since they were consequential in nature, the Assessing Officer was to charge correct interest after giving effect to this order.(AY.2015-16)