In the assessment proceedings the revenue objected to assessee’s claim of Tax Deducted at Source from payments made on ground that there was mis-match in TDS certificate issued by deductors and aggregate amounts arrived at as appearing in Form 26-A.  On appeal Tribunal held that though in case, deductor failed to upload correct details in Form 26-A, benefit of TDS should be given to assessee on basis of evidence produced before Department. Accordingly Tribunal directed the AO to verify correct facts and give credit of TDS to assessee. Tribunal relied on Yashpal Sahni v Rekha Hajarnvis, Asstt CIT ( 2007) 165 Taxman 44 / 293 ITR 539 / 211 CTR 1 ( Bom) (HC). On appeal by the Revenue High Court dismissed the appeal of the revenue.

(Arising out of ITA No.852 & 853/Mum/2014 dt.29/07/2015)(ITA No. 1745 & 1746 of 2016, dt.22/01/2019)(AY. 2010 – 2011 , 2011 – 2012)