Bar against direct demand on assessee u/s 205 - Withholding tax ...

Case Laws Income Tax

February 27, 2023

Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is right inasmuch as neither can the demand qua the tax withheld by the deductor/employer be recovered from him, nor can the same amount be adjusted against the future refund, if any, payable to him. - HC

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Bar against direct demand on assessee u/s 205 - Withholding tax ...

Case Laws Income Tax

February 27, 2023

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