https://www.taxtmi.com/caselaws?id=467192 Where tax was deducted at source but not reflected in the deductor's Form 26AS, the assessee nevertheless is entitled to TDS credit if it proves deduction by admissible documentary evidence and has offered the income to tax; the assessing officer must verify the documents, afford an opportunity of hearing and allow the credit if verification confirms the deduction. Section 205 bars direct recovery of deducted tax from the deductee; any recovery for non-deposit must be pursued against the deductor under the statutory recovery machinery. Revenue's mere reliance on absence from Form 26AS is not a sufficient basis to deny credit. 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 Where tax was deducted at source but not reflected in the deductor's Form 26AS, the assessee nevertheless is entitled to TDS credit if it proves deduction by admissible documentary evidence and has offered the income to tax; the assessing officer must verify the documents, afford an opportunity of hearing and allow the credit if verification confirms the deduction. Section 205 bars direct recovery of deducted tax from the deductee; any recovery for non-deposit must be pursued against the deductor under the statutory recovery machinery. Revenue's mere reliance on absence from Form 26AS is not a sufficient basis to deny credit. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467192