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    <title>SC refuses to entertain PIL seeking scrapping of TDS system under IT law</title>
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    <description>Challenge to the TDS framework under the Income Tax Act alleged the deduction-at-source regime is arbitrary, irrational and violative of fundamental rights, seeking its scrapping. The Supreme Court refused to entertain the PIL as poorly drafted, observed that TDS is widely practised, and permitted the petitioner to move the Delhi High Court, indicating forum-appropriateness and procedural defects rather than a merits determination.</description>
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      <description>Challenge to the TDS framework under the Income Tax Act alleged the deduction-at-source regime is arbitrary, irrational and violative of fundamental rights, seeking its scrapping. The Supreme Court refused to entertain the PIL as poorly drafted, observed that TDS is widely practised, and permitted the petitioner to move the Delhi High Court, indicating forum-appropriateness and procedural defects rather than a merits determination.</description>
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