https://www.taxtmi.com/caselaws?id=467164 Where tax is validly deducted at source from salary, the deductee employee cannot be denied TDS credit merely because the employer failed to deposit the tax with the Government. Chapter XVII places the obligation to deduct and remit tax on the deductor, while Section 205 bars the Revenue from recovering the same tax again from the assessee to the extent it has been deducted. The proper remedy lies against the deductor, though the employee may need to substantiate the deduction with supporting records. Credit was therefore required to be verified and granted accordingly. 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 tax is validly deducted at source from salary, the deductee employee cannot be denied TDS credit merely because the employer failed to deposit the tax with the Government. Chapter XVII places the obligation to deduct and remit tax on the deductor, while Section 205 bars the Revenue from recovering the same tax again from the assessee to the extent it has been deducted. The proper remedy lies against the deductor, though the employee may need to substantiate the deduction with supporting records. Credit was therefore required to be verified and granted accordingly. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467164