https://www.taxtmi.com/caselaws?id=799529 TDS credit for tax deducted from salary cannot be refused solely because the deduction is absent from Form 26AS. Salary slips, employment records read with bank records, employer payroll or tax workings, and communications concerning tax deduction or deposit may support the claim. The available evidence must be evaluated to determine whether salary-related tax deduction was satisfactorily established. Where such deduction is established, the corresponding TDS credit must be granted despite non-reflection in Form 26AS. en-us Wed, 16 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799529 TDS credit for tax deducted from salary cannot be refused solely because the deduction is absent from Form 26AS. Salary slips, employment records read with bank records, employer payroll or tax workings, and communications concerning tax deduction or deposit may support the claim. The available evidence must be evaluated to determine whether salary-related tax deduction was satisfactorily established. Where such deduction is established, the corresponding TDS credit must be granted despite non-reflection in Form 26AS. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799529