INCOME TAX : Section 205 bars the Department from denying to employee-assessee the credit of TDS deducted by employer and reflected on the IT portal and also from raising direct demand for the same on employee-assessee even if the employer has not deposited the TDS deducted and has not issued Form 16 for the same
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000318066/ao-to-allow-tds-credit-to-employee-even-if-tds-isn’t-deposited-by-employer-gujarat-hc.aspx
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