The Calcutta High Court has held that where there is a discrepancy between

The Calcutta High Court has held that where there is a discrepancy between

The Calcutta High Court has held that where there is a discrepancy between the income figure in the TDS certificate and the income figure in Form 26AS, the assessee's income should be taken as shown in Form 26AS because Form 26AS is generated by the Income-tax department and the assessee has no control over it; thus, the AO should be given TDS credit as reflected in Form 26AS. 



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