https://www.taxtmi.com/caselaws?id=467192 TDS credit cannot be denied merely because the tax deducted does not appear in Form 26AS where the assessee substantiates deduction through invoices, bank records, reconciliation and deductor correspondence, and the related income has already been offered to tax. Once deduction at source is established, the payee cannot be made to pay the same tax again because the deductor failed to deposit it or the system does not reflect the credit; recovery lies against the defaulting deductor. The Assessing Officer must therefore verify the evidence and allow credit for tax deducted from income already taxed. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 05 Mar 2026 16:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467192 TDS credit cannot be denied merely because the tax deducted does not appear in Form 26AS where the assessee substantiates deduction through invoices, bank records, reconciliation and deductor correspondence, and the related income has already been offered to tax. Once deduction at source is established, the payee cannot be made to pay the same tax again because the deductor failed to deposit it or the system does not reflect the credit; recovery lies against the defaulting deductor. The Assessing Officer must therefore verify the evidence and allow credit for tax deducted from income already taxed. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467192