https://www.taxtmi.com/caselaws?id=768567 Kerala HC held that credit for TDS is available only to the extent the Income Tax Department actually receives the amount; employees are not entitled to credit for TDS deducted from their salaries but not remitted by the employer. The court rejected the contrary view of another HC and found the office memorandum addresses recovery procedure, not entitlement to credit. The Department may treat the employer as an assessee in default and recover under the relevant provisions; if the employer pays or recovery is effected, corresponding credit will be given to the employees and demands adjusted. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 03 Oct 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768567 Kerala HC held that credit for TDS is available only to the extent the Income Tax Department actually receives the amount; employees are not entitled to credit for TDS deducted from their salaries but not remitted by the employer. The court rejected the contrary view of another HC and found the office memorandum addresses recovery procedure, not entitlement to credit. The Department may treat the employer as an assessee in default and recover under the relevant provisions; if the employer pays or recovery is effected, corresponding credit will be given to the employees and demands adjusted. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768567