Delhi HC says TDS Credit cannot be denied for Employers default

TDS deducted by Kingfisher Airlines from Yatish Saxena's salary was not deposited by the airline, resulting in demands for four assessment years because credit was not granted. 

The Delhi High Court held that while the Revenue could have proceeded against the deductor for the unpaid TDS, the employee could not be deprived of the credit for tax actually deducted from his salary. The demands were quashed to that extent.