TDS Credit Allowed if Employer Deducted but Didn’t Deposit: Orissa HC

Malay Kar Vs Union of India & Ors. (Orissa High Court) In the case of Malay Kar Vs Union of India & Ors., the petitioner, a salaried employee, challenged the denial of tax credit for ₹2,68,733 deducted at source by his employer, M/s Corporate Ispat Alloys Ltd., for the as-sessment year 2013-14. The petitioner had filed his tax return electronically, but discrepan-cies arose between the actual tax deducted (₹5,90,112) and the amount reflected in Form 26AS (₹3,21,379). Despite repeated communications to his employer and the income tax authorities, the issue remained unresolved, res...