S. 199 : Deduction at source-Credit for tax deducted-Bank confirmation letter-Obtained PAN and claimed TDS credit in revised return-TDS credit could not be denied on procedural ground that TDS was not reflected in Form 26AS due to non-compliance with rule 37BA by third parties. [R. 37BA]
Testec Asia Ltd. v. DIT (2024) 209 ITD 547 (Ahd.) (Trib.)