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2023 (6) TMI 1135 - DELHI HIGH COURTClaiming full amount of TDS - Deductor has deducted the TDS but only small portion of the amount of TDS was deposited with the revenue - Bar against direct demand on assessee - petitioner avers that instead of being granted credit for the tax deducted at source by CAL, a demand was raised against it - HELD THAT:- While respondent/revenue cannot recover the deficit tax at source from the petitioner, which was deducted and pocketed by CAL, and they cannot also refuse to grant credit for the same. The rationale being what the appellant/revenue cannot do directly, it is impermissible for it to reach the same end indirectly. Given this position, the prayer made in the writ petition is allowed. Revenue will refund to the petitioner, as prayed.
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