https://www.taxtmi.com/caselaws?id=465059 ITAT Mumbai allowed the appeal, holding that the employee-assessee is entitled to credit of TDS deducted by the employer but not deposited into the Government account. Based on affidavit, salary slips, bank statements and a reconciliation chart, the assessee established that TDS was in fact deducted from salary. ITAT held that, under ss. 199 and 205 of the Act, only the employer can be treated as "deemed to be in default" for non-deposit of TDS, and the assessee cannot be required to pay such tax again. The AO was directed to grant TDS credit and recompute the assessee's income accordingly. en-us Tue, 25 Mar 2025 00:00:00 +0530 Wed, 03 Dec 2025 20:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465059 ITAT Mumbai allowed the appeal, holding that the employee-assessee is entitled to credit of TDS deducted by the employer but not deposited into the Government account. Based on affidavit, salary slips, bank statements and a reconciliation chart, the assessee established that TDS was in fact deducted from salary. ITAT held that, under ss. 199 and 205 of the Act, only the employer can be treated as "deemed to be in default" for non-deposit of TDS, and the assessee cannot be required to pay such tax again. The AO was directed to grant TDS credit and recompute the assessee's income accordingly. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465059