https://www.taxtmi.com/caselaws?id=800746 Tax deducted at source from salary cannot be recovered again from an employee-deductee where the employee establishes that the employer deducted it, even if Form 26AS does not reflect deposit or correct reporting. Although TDS credit is linked to payment to the Central Government, direct recovery is barred to the extent tax was actually deducted; the defaulting employer-deductor may be treated as an assessee in default. The competent authority must verify reliable evidence of deduction, obtain or summon employer records where necessary, and rectify or amend the resulting tax demand when the claimed deduction is established. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800746 Tax deducted at source from salary cannot be recovered again from an employee-deductee where the employee establishes that the employer deducted it, even if Form 26AS does not reflect deposit or correct reporting. Although TDS credit is linked to payment to the Central Government, direct recovery is barred to the extent tax was actually deducted; the defaulting employer-deductor may be treated as an assessee in default. The competent authority must verify reliable evidence of deduction, obtain or summon employer records where necessary, and rectify or amend the resulting tax demand when the claimed deduction is established. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800746