Set-off of the TDS against tax demand which was never deposited ...

Case Laws Income Tax

August 11, 2023

Set-off of the TDS against tax demand which was never deposited by the assessee acting as employer of himself - The assessee is not entitled to any claim of set-off of TDS, which was never deposited by the company, the assessee being the principal officer and overall administrative head of the company, out of his own act and conduct. - AT

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Set-off of the TDS against tax demand which was never deposited ...

Case Laws Income Tax

August 11, 2023

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