https://www.taxtmi.com/caselaws?id=797859 TDS credit must be granted, with consequential relief, where deduction from the assessee's income is verified even if the deductor failed to remit the tax to the Central Government. Section 205 protects the assessee from recovery of tax already deducted, and an insolvency claim against the deductor for unpaid receivables does not bar the credit claim. An intimation determining tax payable is enforceable as a demand only upon mandatory service on the assessee. Where service cannot be proved, the demand cannot support recovery proceedings or adjustment of refunds under Section 245. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797859 TDS credit must be granted, with consequential relief, where deduction from the assessee's income is verified even if the deductor failed to remit the tax to the Central Government. Section 205 protects the assessee from recovery of tax already deducted, and an insolvency claim against the deductor for unpaid receivables does not bar the credit claim. An intimation determining tax payable is enforceable as a demand only upon mandatory service on the assessee. Where service cannot be proved, the demand cannot support recovery proceedings or adjustment of refunds under Section 245. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797859