https://www.taxtmi.com/caselaws?id=250468 Tax deducted at source credit cannot be denied to a deductee merely because the deduction is not fully reflected in the department's ITD system, where deduction is otherwise established by statutory certificates. Once TDS is deducted and Form 16A or equivalent material is produced, the deductee remains entitled to credit, and any failure by the deductor to deposit the tax does not shift the recovery burden to the deductee. The department's remedy lies against the deductor under the statutory scheme, so a recovery notice issued without allowing the TDS credit is not sustainable. en-us Mon, 23 Jun 2014 00:00:00 +0530 Mon, 09 Feb 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250468 Tax deducted at source credit cannot be denied to a deductee merely because the deduction is not fully reflected in the department's ITD system, where deduction is otherwise established by statutory certificates. Once TDS is deducted and Form 16A or equivalent material is produced, the deductee remains entitled to credit, and any failure by the deductor to deposit the tax does not shift the recovery burden to the deductee. The department's remedy lies against the deductor under the statutory scheme, so a recovery notice issued without allowing the TDS credit is not sustainable. Case-Laws Income Tax Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250468