https://www.taxtmi.com/caselaws?id=468010 Section 205 of the Income-tax Act prevents recovery of tax from an assessee to the extent the relevant tax has already been deducted at source. Where the fact of deduction is disputed, the finding must rest on evidence and verification, not on assumptions such as the assessee's failure to pursue the deductor. The matter therefore requires fresh examination of whether tax was deductible on the payment, whether it was actually deducted, and, if so, the resulting bar on recovery under section 205. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 13 Apr 2026 14:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468010 Section 205 of the Income-tax Act prevents recovery of tax from an assessee to the extent the relevant tax has already been deducted at source. Where the fact of deduction is disputed, the finding must rest on evidence and verification, not on assumptions such as the assessee's failure to pursue the deductor. The matter therefore requires fresh examination of whether tax was deductible on the payment, whether it was actually deducted, and, if so, the resulting bar on recovery under section 205. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468010