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2023 (4) TMI 61 - AT - Income TaxDenial of credit of TDS - whether the assessee is liable for deposit/payment of the TDS already deducted by the vendee, but not deposited or be given credit of the same? - HELD THAT:- Revenue cannot deny the TDS credit to the assessee and the only option left for the Revenue is to proceed against the deductor by holding him to be an assessee-in-default. We, therefore, set aside the order of the CIT (A)-NFAC and direct the CPC to give due credit to the assessee. The grounds raised by the assessee are accordingly allowed.
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