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TDS benefit should be given to assessee on basis of evidences if deductor failed to upload correct details in Form 26A

December 4, 2019[2019] 111 taxmann.com 259 (SC)/[2019] 267 Taxman 497 (SC)
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INCOME TAX: Where High Court upheld Tribunal's order holding that 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, SLP filed against said order was to be dismissed

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