https://www.taxtmi.com/caselaws?id=784659 The dominant issue was whether an assessee could be denied credit of TDS where the employer-deductor failed to deposit the deducted tax in the Central Government account. Applying the HC's earlier ruling on the statutory scheme of TDS credit, the court held that once deduction is evidenced, the revenue cannot recover the same tax again from the deductee and must grant TDS credit, pursuing the defaulting deductor separately; consequently, any recovery/adjustment already made from the assessee had to be refunded with statutory interest within eight weeks, and the petition was allowed. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 09 Jan 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784659 The dominant issue was whether an assessee could be denied credit of TDS where the employer-deductor failed to deposit the deducted tax in the Central Government account. Applying the HC's earlier ruling on the statutory scheme of TDS credit, the court held that once deduction is evidenced, the revenue cannot recover the same tax again from the deductee and must grant TDS credit, pursuing the defaulting deductor separately; consequently, any recovery/adjustment already made from the assessee had to be refunded with statutory interest within eight weeks, and the petition was allowed. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784659