Claiming Full TDS Credit Without Reporting Entire Income Is Underreporting, Not Misreporting: ITAT :
The ITAT held that claiming full TDS credit without offering the corresponding income amounts to under-reporting, not misreporting, under Section 270A.
ITAT Holds AO Wrongly Classified Underreported Income as Misreporting
Saloni Kumari
Jul 18, 2026Premium
Claiming Full TDS Credit Without Reporting Entire Income Is Underreporting, Not Misreporting: ITAT
The ITAT held that claiming full TDS credit without offering the corresponding income amounts to under-reporting, not misreporting, under Section 270A.
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About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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