Tribunal held that from perusal of the documents produced it can be seen that the amounts reflected towards TDS in Form No. 26AS and the calculation of the AO while giving the credit to lesser amount is not proper. Remanded the matter to the file of AO directing to adjudicate this issue properly and grant the claim of the credit of TDS after verifying the Form No. 26AS along with interest u/s 244A. (AY. 2013-14)
Sumitomo Corporation v. DCIT (IT) (2021) 213 TTJ 137 (Delhi) (Trib.)
S. 244A : Refund-Interest on refunds-TDS credit claimed as appearing in Form 26AS-Short credit granted by AO-Matter remanded to verify Form No. 26AS and grant interest. [Form No 26AS]