Shanti Prime Publication Pvt. Ltd.
Section 199 of the Income-tax Act, 1961—Deduction of tax at source- Tribunal was justified in directing the AO to give the credit of TDS on the basis of evidences produced for deduction of tax at source where the deductor has not issued TDS certificates or had failed to uphold the correct details in Form 26AS - PR. CIT V/s TATA COMMUNICATIONS LTD. - [2019] 9 ITCD Online 96 (BOM)