ITAT Delhi has ruled that taxpayers cannot be denied TDS credit if their deductor fails to deposit the deducted tax with the government. Section 205 protects taxpayers from double taxation by placing the liability for recovery squarely on the defaulting deductor, not the compliant taxpayer.
Read more at the source
Disclaimer: The content of this post is sourced from external sites and is for informational purposes only. All rights and credits belong to the original authors and publishers.