https://www.taxtmi.com/caselaws?id=467164 Where an employer deducts tax at source but fails to deposit it, the statutory bar on demand once tax is deducted prevents the revenue from recovering the same sum from the payee; recovery lies against the defaulting deductor. The legal analysis applies Chapter XVII provisions to hold that, if the assessee proves deduction with salary slips and documentary evidence, credit for the withheld TDS must be allowed after verification, while the Department may pursue recovery from the employer-deductor rather than the payee. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 06 Mar 2026 11:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467164 Where an employer deducts tax at source but fails to deposit it, the statutory bar on demand once tax is deducted prevents the revenue from recovering the same sum from the payee; recovery lies against the defaulting deductor. The legal analysis applies Chapter XVII provisions to hold that, if the assessee proves deduction with salary slips and documentary evidence, credit for the withheld TDS must be allowed after verification, while the Department may pursue recovery from the employer-deductor rather than the payee. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467164