IN THE ITAT MUMBAI BENCH 'A'
LSG Sky Chef (India) (P.) Ltd.
Deputy Commissioner of Income-tax -5(2), Mumbai*
AND SANJAY ARORA, ACCOUNTANT MEMBER
IT Appeal No. 4828 (Mum.) of 2012
[ ASSESSMENT YEAR 2009-10 ]
MARCH 27, 2014
Section 199, read with section 198, of the Income-tax Act, 1961 - Deduction of tax at source - Credit for tax deducted (Short credit) - Assessment year 2009-10 - Whether Form No. 26AS is a statement generated at end of revenue, and assessee cannot be in any manner held responsible for any discrepancy therein or for non-matching of TDS reflected therein with assessee's claims - Held, yes - Whether assessee, by furnishing TDS certificates bearing full details of tax deducted at source, had discharged primary onus on it towards claiming credit in its respect and, accordingly, Assessing Officer was to be directed to allow assessee credit of tax so deducted - Held, yes [Paras 4.2, 4.3 & 4.4] [In favour of assessee]