Where tax has actually been deducted at source from the assessee’s receipts, credit for TDS cannot be denied merely because the deductor failed to deposit the tax or the credit is not reflected in Form No. 26AS. Section 205 prohibits recovery of such tax from the deductee. The Assessing Officer was directed to verify the assessee’s reconciliation based on invoices, payment advices and bank statements and allow the corresponding TDS credit, with consequential deletion of interest under sections 234B and 234C. (AY. 2022-23)