https://www.taxtmi.com/highlights?id=100757 Tax deducted at source credit cannot be denied merely because the deduction is not reflected on the departmental portal or in Form 26AS; once tax is deducted, the statutory bar against calling on the deductee to pay the same tax applies, and the deductor bears the obligation to furnish statements and deposit the tax. Where Form 16A and deductor certificates carry challan particulars, the Department must verify those particulars and may refuse credit only if they are found incorrect. On the facts noted, the Department was directed to verify the certificates, allow TDS credit if genuine, and grant consequential refund with statutory interest, subject to adjustment of prior dues. en-us Sat, 13 Jun 2026 09:22:20 +0530 Sat, 13 Jun 2026 09:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100757 Tax deducted at source credit cannot be denied merely because the deduction is not reflected on the departmental portal or in Form 26AS; once tax is deducted, the statutory bar against calling on the deductee to pay the same tax applies, and the deductor bears the obligation to furnish statements and deposit the tax. Where Form 16A and deductor certificates carry challan particulars, the Department must verify those particulars and may refuse credit only if they are found incorrect. On the facts noted, the Department was directed to verify the certificates, allow TDS credit if genuine, and grant consequential refund with statutory interest, subject to adjustment of prior dues. Highlights Income Tax Sat, 13 Jun 2026 09:22:20 +0530 https://www.taxtmi.com/highlights?id=100757