Disallowed TDS Credit cannot be Added Twice to Income of Assessee as it Amounts to Double Addition: ITAT [Read Order]

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The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowed Tax Deducted at Source (TDS) credit cannot be added twice to the income of the assessee as it amounts to double the addition of income.  HCL Comnet Systems & Services Ltd, the respondent assessee was a resident corporate entity and…

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