https://www.taxtmi.com/caselaws?id=439561 The court ruled in favor of the petitioner in a tax deduction at source case, emphasizing compliance with Section 205 of the Income Tax Act. The petitioner, who had tax deducted but not fully deposited by the entity, successfully claimed a refund of Rs. 11,39,870 for Assessment Year 2011-12. The court held that the revenue cannot recover deficit tax from the petitioner or adjust demands against future refunds, reinforcing adherence to legal provisions. The judgment directed the revenue to refund the claimed amount, highlighting the importance of upholding legal principles in tax matters. en-us Wed, 31 May 2023 00:00:00 +0530 Tue, 27 Jun 2023 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439561 The court ruled in favor of the petitioner in a tax deduction at source case, emphasizing compliance with Section 205 of the Income Tax Act. The petitioner, who had tax deducted but not fully deposited by the entity, successfully claimed a refund of Rs. 11,39,870 for Assessment Year 2011-12. The court held that the revenue cannot recover deficit tax from the petitioner or adjust demands against future refunds, reinforcing adherence to legal provisions. The judgment directed the revenue to refund the claimed amount, highlighting the importance of upholding legal principles in tax matters. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439561