https://www.taxtmi.com/caselaws?id=446350 The HC held that an assessee is entitled to credit for tax deducted at source even if the deductor failed to deposit the TDS with the government; the revenue cannot directly demand payment from the deductee nor adjust the amount against future refunds. Section 205's prohibition on direct recovery applies and the retained amount remains tax in nature, so denial of credit because the deductor defaulted is impermissible. The appeal was dismissed and no substantial question of law was found. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 04 Nov 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446350 The HC held that an assessee is entitled to credit for tax deducted at source even if the deductor failed to deposit the TDS with the government; the revenue cannot directly demand payment from the deductee nor adjust the amount against future refunds. Section 205's prohibition on direct recovery applies and the retained amount remains tax in nature, so denial of credit because the deductor defaulted is impermissible. The appeal was dismissed and no substantial question of law was found. Case-Laws Income Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446350