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Income Tax - Highlights / Catch Notes

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Giving credit to the TDS deducted by the tenants - tenants have ...

Case Laws     Income Tax

March 7, 2022

Giving credit to the TDS deducted by the tenants - tenants have in fact deducted the amount and failed to remit as remittance is not found in the records of the revenue. Insofar as prayer at (iii) is concerned, it is open to the Department to take appropriate action against respondent nos. 3 and 4 as per law to recover sums deducted by the respondents and not remitted to the Department and other penal action. - HC

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