https://www.taxtmi.com/caselaws?id=785357 Denial of TDS credit arising from a mismatch where the deductor failed to deposit tax is addressed by treating documented deduction evidence submitted by the assessee as sufficient to claim credit; this reasoning relies on precedent and administrative instruction and results in directing the assessing officer to grant TDS credit after verifying records. The taxpayers ITR, computation, Form 26AS entries, agreement and bank statements were accepted as proof of tax deduction though not deposited by the deductor, and the credit claim was allowed in favour of the assessee. en-us Wed, 24 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785357 Denial of TDS credit arising from a mismatch where the deductor failed to deposit tax is addressed by treating documented deduction evidence submitted by the assessee as sufficient to claim credit; this reasoning relies on precedent and administrative instruction and results in directing the assessing officer to grant TDS credit after verifying records. The taxpayers ITR, computation, Form 26AS entries, agreement and bank statements were accepted as proof of tax deduction though not deposited by the deductor, and the credit claim was allowed in favour of the assessee. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785357