Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Employer deducted tax at source from petitioners' salaries but failed to deposit it with the government....

Employer deducted tax at source from petitioners' salaries but failed to deposit it with the government. Court held that u/s 205 of the Income Tax Act and CBDT instructions, no demand can be raised against deductees for deductor's failure to deposit TDS. Impugned intimation u/s 143(1) raising demand against petitioners quashed. Authorities directed to ensure strict compliance with Section 205 and CBDT instructions, and rectify software to prevent such demands against deductees. Technology cannot cause inconvenience contrary to law and binding instructions, resulting in human helplessness and technological slavery. Case highlights technology's failure to consider statutory provisions and binding instructions. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates