https://www.taxtmi.com/caselaws?id=24520 The High Court of Madhya Pradesh ruled in a case regarding the jurisdiction of the Income-tax Officer, Salary Circle (TDS) under section 201 of the Income-tax Act, 1961. The Court held that once an employee's assessment is completed and tax paid, the Income-tax Officer (TDS) cannot demand further tax from the employer for any short-deduction related to that employee. The Court referred to previous decisions to support its ruling and directed the parties to bear their own costs. en-us Tue, 20 Sep 1988 00:00:00 +0530 Wed, 20 Jan 2010 16:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24520 The High Court of Madhya Pradesh ruled in a case regarding the jurisdiction of the Income-tax Officer, Salary Circle (TDS) under section 201 of the Income-tax Act, 1961. The Court held that once an employee's assessment is completed and tax paid, the Income-tax Officer (TDS) cannot demand further tax from the employer for any short-deduction related to that employee. The Court referred to previous decisions to support its ruling and directed the parties to bear their own costs. Case-Laws Income Tax Tue, 20 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24520