https://www.taxtmi.com/caselaws?id=304754 The ITAT Surat allowed the appeal of the assessee for statistical purposes, directing a re-examination by the CIT(A) to determine the appropriate credit for TDS deducted by the employer but not deposited. The ITAT emphasized that if TDS was deducted, the assessee should not be liable to pay tax as per Section 205 of the Income Tax Act. The matter was remitted back to the CIT(A) for further examination of relevant documents and compliance with legal provisions for tax credits. en-us Tue, 13 Jul 2021 00:00:00 +0530 Wed, 19 Oct 2022 22:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304754 The ITAT Surat allowed the appeal of the assessee for statistical purposes, directing a re-examination by the CIT(A) to determine the appropriate credit for TDS deducted by the employer but not deposited. The ITAT emphasized that if TDS was deducted, the assessee should not be liable to pay tax as per Section 205 of the Income Tax Act. The matter was remitted back to the CIT(A) for further examination of relevant documents and compliance with legal provisions for tax credits. Case-Laws Income Tax Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304754