https://www.taxtmi.com/caselaws?id=778363 ITAT-Kol allowed the assessee's appeal and directed the AO to grant credit for TDS reflected as deducted by the employer though not deposited. Relying on HC precedent, the tribunal held the department cannot deny credit to the assessee for tax deducted at source during the relevant years and ordered refund if recovery or adjustment had occurred. The Revenue was permitted to pursue recovery or other action against the employer for non-deposit in accordance with law. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778363 ITAT-Kol allowed the assessee's appeal and directed the AO to grant credit for TDS reflected as deducted by the employer though not deposited. Relying on HC precedent, the tribunal held the department cannot deny credit to the assessee for tax deducted at source during the relevant years and ordered refund if recovery or adjustment had occurred. The Revenue was permitted to pursue recovery or other action against the employer for non-deposit in accordance with law. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778363