https://www.taxtmi.com/caselaws?id=469261 Salary income supported by payslips and computation statements can justify TDS credit where tax was deducted by the employer under section 192, even if the amount does not appear in Form 26AS because the employer allegedly failed to deposit it. On the facts noted, the matching salary details and evidence of deduction were treated as sufficient to establish the assessee's entitlement. The assessing officer was directed to grant TDS credit after verifying the payslips evidencing deduction. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 11 Jun 2026 19:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469261 Salary income supported by payslips and computation statements can justify TDS credit where tax was deducted by the employer under section 192, even if the amount does not appear in Form 26AS because the employer allegedly failed to deposit it. On the facts noted, the matching salary details and evidence of deduction were treated as sufficient to establish the assessee's entitlement. The assessing officer was directed to grant TDS credit after verifying the payslips evidencing deduction. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469261