Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction

The Delhi High Court directed the Assessing Officer (AO) to grant credit for Tax Deducted at Source (TDS) to a taxpayer following an Income Tax Appellate Tribunal (ITAT) direction. The case involved a dispute where the AO failed to consider the total TDS deducted and deposited by the taxpayer, leading to a denial of credit. The High Court emphasized the need for the AO to follow the ITAT's orders and ensure that taxpayers receive the correct amount of TDS credit. This ruling highlights the importance of accurate tax credit accounting and the role of judicial oversight in tax administration.