https://www.taxtmi.com/caselaws?id=71974 Where tax has been deducted at source, section 205 bars direct recovery from the deductee to the extent of that deduction, and TDS credit cannot be denied merely because the deductor allegedly failed to deposit the tax with the Central Government. The assessee's entitlement does not depend on deposit particulars in the TDS certificate if deduction under Chapter XVII is shown, though the Assessing Officer may verify whether the statutory conditions were in fact satisfied. The claim for TDS credit was therefore allowed subject to verification. en-us Fri, 24 Oct 2008 00:00:00 +0530 Thu, 06 Jun 2013 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71974 Where tax has been deducted at source, section 205 bars direct recovery from the deductee to the extent of that deduction, and TDS credit cannot be denied merely because the deductor allegedly failed to deposit the tax with the Central Government. The assessee's entitlement does not depend on deposit particulars in the TDS certificate if deduction under Chapter XVII is shown, though the Assessing Officer may verify whether the statutory conditions were in fact satisfied. The claim for TDS credit was therefore allowed subject to verification. Case-Laws Income Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71974