Court Rules Revenue Can't Demand Deficit TDS from Petitioner; Must Credit TDS Already Deducted by Deductor.

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....Claiming full amount of TDS - Deductor has deducted the TDS but only small portion of the amount of TDS was deposited with the revenue - Bar against direct demand on assessee - While respondent/revenue cannot recover the deficit tax at source from the petitioner, which was deducted and pocketed by CAL, and they cannot also refuse to grant credit for the same. - HC....