https://www.taxtmi.com/caselaws?id=797315 TDS credit must be granted where the deductee establishes that tax was actually deducted, even if the deductor failed to deposit it or file TDS statements. Sections 199 and 205 require harmonious construction: the deductee is protected from double taxation and cannot be made liable for obligations beyond their control, while recovery action remains available against the defaulting deductor. Form 16 or Form 16A is not the exclusive proof of deduction; salary records, bank statements, payment documents, ledgers, payer confirmations and other contemporaneous evidence may establish a prima facie claim. The Department must verify such evidence and keep mismatch demands non-prejudicial during verification. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797315 TDS credit must be granted where the deductee establishes that tax was actually deducted, even if the deductor failed to deposit it or file TDS statements. Sections 199 and 205 require harmonious construction: the deductee is protected from double taxation and cannot be made liable for obligations beyond their control, while recovery action remains available against the defaulting deductor. Form 16 or Form 16A is not the exclusive proof of deduction; salary records, bank statements, payment documents, ledgers, payer confirmations and other contemporaneous evidence may establish a prima facie claim. The Department must verify such evidence and keep mismatch demands non-prejudicial during verification. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797315