The Allahabad High Court, Lucknow Bench, has delivered a significant ruling, holding that the Income Tax Department cannot deny credit or refund of Tax Deducted at Source (TDS) to an assessee merely because the amount does not reflect in their Form 26AS, provided the assessee furnishes valid TDS certificates (Form 16A) as proof of deduction.
TDS Refund Cannot Be Denied Solely on Mismatch in Form 26AS if Assessee Provides Valid Certificates: Allahabad HC
