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Devarsh Pravinbhai Patel v. ACOT (Guj)(HC), www.itatonline.org

S. 192 : Deduction at source – Salary – Bar against direct demand – If the deductor has deducted TDS and issued Form 16A, the deductee has to be given credit even if the deductor has defaulted in his obligation to deposit the TDS with the Government revenue [ S.205, 221 ]

Allowing the petition the Court held that ; if the deductor has deducted TDS and issued Form 16A, the deductee has to be given credit even if the deductor has defaulted in his obligation to deposit the TDS with the Government revenue .( SCA No. 12965 of 2018, dt. 24.09.2018)

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