https://www.taxtmi.com/caselaws?id=800974 Tax deducted by an employer from salary remains credit available to the employee even where the employer does not deposit the deducted amount. The employer-deductor's default cannot be attributed to the employee or used to deny tax-deducted-at-source credit. Demands raised solely because that credit was not granted, including demands generated through return processing or rectification, cannot be sustained and must be quashed to that extent. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800974 Tax deducted by an employer from salary remains credit available to the employee even where the employer does not deposit the deducted amount. The employer-deductor's default cannot be attributed to the employee or used to deny tax-deducted-at-source credit. Demands raised solely because that credit was not granted, including demands generated through return processing or rectification, cannot be sustained and must be quashed to that extent. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800974