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
Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Non deposit of TDS by employer - credit of TDS denied - recovery ...


Employee Not Liable for Employer's Failure to Deposit Salary TDS, Court Rules Against Recovery from Employee.

December 2, 2023

Case Laws     Income Tax     HC

Non deposit of TDS by employer - credit of TDS denied - recovery from employee for default in TDS deposits - The petitioner having accepted the salary after deduction of income tax at source had no further control over it in the sense that thereafter it was the duty of his employer acting as tax collecting agent of the revenue - No recovery to be made from employee - HC

View Source

 


 

You may also like:

  1. Clause (iva) of sub-section (1) of section 36 is amended to increase the deduction for employer contribution to a pension scheme u/s 80CCD from 10% to 14% of the...

  2. Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes...

  3. The High Court held that the Income Tax Department cannot demand TDS amounts from employees when such amounts have been deducted from their salaries by the employer but...

  4. Service tax liability on remuneration paid to directors. The key points are: Remuneration paid to directors is accounted for as 'Salary' and TDS is deducted under the...

  5. The delayed deposit of employees' share of contributions towards ESIC and EPF by the assessee beyond the due dates prescribed under the respective Acts would constitute...

  6. Levy of Service Tax - amount which employer recovers out of the salary paid to the employee if the employee breaches the contract of total term of employment - The said...

  7. Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

  8. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

  9. Recovery of joining bonus, retention bonus, work from home one-time setup allowance, and tuition assistance program expenses by an employer from employees who...

  10. Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest...

  11. Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

  12. TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

  13. TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

  14. Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT

  15. Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and...

 

Quick Updates:Latest Updates