Deductee eligible to avail TDS credit despite non-payment of TDS by deductor

Kartik Vijaysinh Sonavane Vs DCIT (Gujarat High Court)

Facts :- The petitioner was an employee of M/s. Kingfisher Airlines. The Kingfisher Airlines deducted the TDS of Rs. 7,20,100/- for the Assessment Year 2009-10 and Rs. 8,70,757/- for the Assessment Year 2011-12. The amount since had not been deposited by the Airlines in the Central Government Account, the credit when claimed by the petitioner, the same was obviously not given by the respondent and the demand had been raised with interest.

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