https://www.taxtmi.com/caselaws?id=446379 Delhi HC ruled in favor of employee whose employer failed to deposit TDS. The court held that employee cannot be penalized for employer's default in depositing tax deducted at source. While Section 199 of Income Tax Act requires actual deposit for TDS credit, employee had no control over deposited amounts after salary deduction. Revenue must recover outstanding dues from employer, not employee. Court set aside tax demand against employee and restrained recovery proceedings, but clarified that any TDS amount later recovered from employer must be deposited with revenue. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 27 Mar 2024 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446379 Delhi HC ruled in favor of employee whose employer failed to deposit TDS. The court held that employee cannot be penalized for employer's default in depositing tax deducted at source. While Section 199 of Income Tax Act requires actual deposit for TDS credit, employee had no control over deposited amounts after salary deduction. Revenue must recover outstanding dues from employer, not employee. Court set aside tax demand against employee and restrained recovery proceedings, but clarified that any TDS amount later recovered from employer must be deposited with revenue. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446379