Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged...

Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT .....

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