Petitioner Entitled to TDS Credit Despite Employer's Failure to Deposit Tax; Department Must Grant Benefit for Relevant Years.

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....Claim of credit of TDS deducted on salary - Employer failed to deposit the TDS amount with the Government - Department cannot deny the benefit of tax deducted at source by the employer of the petitioner during the relevant financial years. Credit of such tax would be given to the petitioner for the respective years.....