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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

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

Case Laws     Income Tax

December 2, 2023

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

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