Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The mandate of Section 205 is clear that the assessee shall not be called upon to pay taxes himself to the extent tax has been deducted from the assessee's income. The object is that when the obligation to deposit tax is on the employer and the employer defaults, the liability cannot be shifted to the employee who is the beneficiary of the payment. The department foisted the liability on the petitioners without legal warrant, clearly violating Section 205. The impugned demand notices issued to the petitioners stand quashed and set aside for breaching Section 205. However, if there are other tax demands from the petitioners on any other count, those issues are kept open and not adjudicated.
The mandate of Section 205 is clear that the assessee shall not be called upon to pay taxes himself to the extent tax has been deducted from the assessee's income. The object is that when the obligation to deposit tax is on the employer and the employer defaults, the liability cannot be shifted to the employee who is the beneficiary of the payment. The department foisted the liability on the petitioners without legal warrant, clearly violating Section 205. The impugned demand notices issued to the petitioners stand quashed and set aside for breaching Section 205. However, if there are other tax demands from the petitioners on any other count, those issues are kept open and not adjudicated.
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