https://www.taxtmi.com/caselaws?id=793661 Where tax was deducted from salary by the employer but not deposited with the Revenue, section 205 of the Income-tax Act bars recovery of the same tax from the employee once deduction is proved. The assessee supported the claim with salary slips, Form 16, bank statements and related records, showing that tax had in fact been deducted even though the amount was not fully reflected in Form 26AS because the employer failed to remit it. The assessee was therefore entitled to full TDS credit, and the Assessing Officer was directed to verify the claim and allow the credit. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793661 Where tax was deducted from salary by the employer but not deposited with the Revenue, section 205 of the Income-tax Act bars recovery of the same tax from the employee once deduction is proved. The assessee supported the claim with salary slips, Form 16, bank statements and related records, showing that tax had in fact been deducted even though the amount was not fully reflected in Form 26AS because the employer failed to remit it. The assessee was therefore entitled to full TDS credit, and the Assessing Officer was directed to verify the claim and allow the credit. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793661