TDS not deductible on Foregone Salary & Employee cannot claim credit

Rajeshwera Rao Peri Vs CIT (TDS) (ITAT Delhi) The facts in brief are that the appellant was working as Ex-Chief Manager, Oriental Bank of Commerce and the appellant was removed from the services of the Bank vide Disciplinary Proceedings order dated 27.06.2003. He had challenged the same by way of a writ petition no. 9308/2004 before Hon’ble Delhi High Court and vide judgment dated 21.08.2013, the Hon’ble High Court was pleased to set aside the removal from service order and modified the punishment. Hon’ble High Court has also entitled to pension, gratuity and leave encashment. The Bank p...