https://www.taxtmi.com/caselaws?id=785452 Non-grant of credit for tax deducted at source by a third-party deductor where the deductor failed to deposit the TDS was addressed: the intimation denying TDS credit and consequent recovery from the assessee was quashed because the assessee could not be penalised for the deductor's non-deposit, and the recovery from the assessee's refund was declared illegal; the respondent was directed to refund the amounts recovered with applicable interest under Section 244(1) and 244(1A) within three months. Territorial challenge to forum was rejected as assessing authority was situated in the forum at filing. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785452 Non-grant of credit for tax deducted at source by a third-party deductor where the deductor failed to deposit the TDS was addressed: the intimation denying TDS credit and consequent recovery from the assessee was quashed because the assessee could not be penalised for the deductor's non-deposit, and the recovery from the assessee's refund was declared illegal; the respondent was directed to refund the amounts recovered with applicable interest under Section 244(1) and 244(1A) within three months. Territorial challenge to forum was rejected as assessing authority was situated in the forum at filing. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785452