https://www.taxtmi.com/highlights?id=69455 Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT en-us Thu, 27 Apr 2023 11:48:04 +0530 Thu, 27 Apr 2023 11:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69455 Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT Highlights Income Tax Thu, 27 Apr 2023 11:48:04 +0530 https://www.taxtmi.com/highlights?id=69455