https://www.taxtmi.com/caselaws?id=419266 The court ruled in favor of the petitioner, a property owner, stating that the Department cannot demand tax if tenants have already deducted TDS, as per Section 205 of the Income Tax Act. The court directed the Department to quash the demand notices for the assessment years in question and consider the evidence provided by the petitioner regarding TDS deductions by tenants. Additionally, the court allowed the Department to take legal action against the tenants for not remitting the deducted TDS. The Department was instructed to promptly handle the rectification application and pursue the Deductor for non-remittance of TDS. en-us Wed, 12 Jan 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419266 The court ruled in favor of the petitioner, a property owner, stating that the Department cannot demand tax if tenants have already deducted TDS, as per Section 205 of the Income Tax Act. The court directed the Department to quash the demand notices for the assessment years in question and consider the evidence provided by the petitioner regarding TDS deductions by tenants. Additionally, the court allowed the Department to take legal action against the tenants for not remitting the deducted TDS. The Department was instructed to promptly handle the rectification application and pursue the Deductor for non-remittance of TDS. Case-Laws Income Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419266