https://www.taxtmi.com/caselaws?id=436035 The Tribunal held that the assessee should be given credit for TDS deducted but not deposited by the vendee. It ruled that the Revenue cannot deny TDS credit to the assessee, and the responsibility lies with the deductor to deposit the tax. The Tribunal set aside the previous decision and directed the CPC to credit Rs.10,11,000/- to the assessee. The appeal was allowed, emphasizing that the Revenue should pursue the deductor for any default. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 03 Apr 2023 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436035 The Tribunal held that the assessee should be given credit for TDS deducted but not deposited by the vendee. It ruled that the Revenue cannot deny TDS credit to the assessee, and the responsibility lies with the deductor to deposit the tax. The Tribunal set aside the previous decision and directed the CPC to credit Rs.10,11,000/- to the assessee. The appeal was allowed, emphasizing that the Revenue should pursue the deductor for any default. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436035