Landlord lost ₹2.71 lakh TDS credit after SBI error; ITAT says tax department must give full credit

SBI mistakenly reported ₹4.06 lakh TDS against one landlord’s PAN on jointly owned property, leaving ₹2.71 lakh of credit disputed. ITAT Agra ruled that the landlord should receive the full TDS credit after the other co-owners did not claim their share.