https://www.taxtmi.com/caselaws?id=414901 HC held that an employee is entitled to credit for TDS on salary deducted by the employer even if the employer failed to deposit the tax; the department cannot deny the benefit when it raises a demand and pursues recovery. The court followed its earlier authority, directed that TDS credit be given for the relevant years, and ordered any amounts recovered or adjusted against later refunds to be returned with statutory interest. Decision in favour of the assessee. en-us Mon, 15 Nov 2021 00:00:00 +0530 Tue, 18 Nov 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414901 HC held that an employee is entitled to credit for TDS on salary deducted by the employer even if the employer failed to deposit the tax; the department cannot deny the benefit when it raises a demand and pursues recovery. The court followed its earlier authority, directed that TDS credit be given for the relevant years, and ordered any amounts recovered or adjusted against later refunds to be returned with statutory interest. Decision in favour of the assessee. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414901