Income Tax, HC Delhi Judgement Dated 20/01/2026 – Employee entitled to TDS credit despite employer’s failure to Deposit Tax 

Case of Venkatachalam Thagavelu vs ITO, HC Delhi Judgement Dated 20^th January 2026. The case relates to denial of credit of Tax Deducted at Source (TDS) to an employee on the ground that the employer had failed to deposit the deducted tax with the Income Tax Department. HC ruled that employees cannot be denied TDS credit solely because their employer failed to deposit the deducted tax.

(Link: HC Delhi Judgement Dated 20/01/2026)