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    <title>2022 (10) TMI 1091 - ITAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal, ruling that the appellant should not be held responsible for the employer&#039;s failure to deposit the TDS. Recovery of the demand was directed to be made from the employer, and the appellant was not liable for interest under sections 234A, 234B, and 234C for the TDS amount. The decision aligned with legal precedents and provisions of the Income Tax Act, safeguarding the appellant from penalties due to the employer&#039;s non-compliance.</description>
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      <description>The tribunal allowed the appeal, ruling that the appellant should not be held responsible for the employer&#039;s failure to deposit the TDS. Recovery of the demand was directed to be made from the employer, and the appellant was not liable for interest under sections 234A, 234B, and 234C for the TDS amount. The decision aligned with legal precedents and provisions of the Income Tax Act, safeguarding the appellant from penalties due to the employer&#039;s non-compliance.</description>
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