https://www.taxtmi.com/caselaws?id=15167 Income-tax deduction at source from voluntary retirement compensation was treated as lawful where the scheme expressly authorized deduction in accordance with the Income-tax Act and the applicable rules. The employer, having deducted and deposited the amount with the tax authorities as stipulated, was not liable to repay it to the workmen merely because the compensation might ultimately have been non-taxable; any refund claim lay against the tax department. The maintainability of a claim under section 33C(3) of the Industrial Disputes Act in such circumstances was also regarded as doubtful. en-us Wed, 29 Sep 1999 00:00:00 +0530 Mon, 03 Aug 2009 15:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15167 Income-tax deduction at source from voluntary retirement compensation was treated as lawful where the scheme expressly authorized deduction in accordance with the Income-tax Act and the applicable rules. The employer, having deducted and deposited the amount with the tax authorities as stipulated, was not liable to repay it to the workmen merely because the compensation might ultimately have been non-taxable; any refund claim lay against the tax department. The maintainability of a claim under section 33C(3) of the Industrial Disputes Act in such circumstances was also regarded as doubtful. Case-Laws Income Tax Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15167