https://www.taxtmi.com/caselaws?id=782524 Where tax has been deducted at source from salary, credit cannot be denied to the assessee merely because the deductor failed to remit the tax to the Government. The statutory scheme under sections 199 and 205 of the Income-tax Act, together with the CBDT instruction on non-deposit of TDS, protects the assessee from direct demand to the extent tax was already deducted. The revenue may proceed against the deductor for recovery of the unpaid tax, but the employee remains entitled to TDS credit. The article notes that judicial discipline requires subordinate authorities to follow binding decisions on this issue. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782524 Where tax has been deducted at source from salary, credit cannot be denied to the assessee merely because the deductor failed to remit the tax to the Government. The statutory scheme under sections 199 and 205 of the Income-tax Act, together with the CBDT instruction on non-deposit of TDS, protects the assessee from direct demand to the extent tax was already deducted. The revenue may proceed against the deductor for recovery of the unpaid tax, but the employee remains entitled to TDS credit. The article notes that judicial discipline requires subordinate authorities to follow binding decisions on this issue. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782524