Assessee-payee had neither furnished any details of amount of TDS in respect of interest income, which it had shown if any in its profit and loss account, nor furnished any evidence to support deduction of tax at source by payer of income, issue of granting credit of tax deducted at source was to be restored to file of Assessing Officer for verification as to whether assessee had shown interest income corresponding to TDS in profit and loss account for year under consideration and whether tax had been deducted at source by payer of income. Assessing Officer need not insist on demand in respect of said TDS payment to Government account. Matter remanded] (AY. 2008-09 to 2010-11,  2014-15)