https://www.taxtmi.com/caselaws?id=781010 Petition dismissed by SC for both delay and merits. HC had held that where salary was paid after TDS deduction, the employer - not the employee - is liable to deposit the deducted tax, so the employee cannot be saddled with the outstanding demand; no substantial question of law arose. SC found an unexplained delay of 532 days in filing the SLP and, on merits, saw no reason to disturb the HC order, thereby dismissing the petition. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781010 Petition dismissed by SC for both delay and merits. HC had held that where salary was paid after TDS deduction, the employer - not the employee - is liable to deposit the deducted tax, so the employee cannot be saddled with the outstanding demand; no substantial question of law arose. SC found an unexplained delay of 532 days in filing the SLP and, on merits, saw no reason to disturb the HC order, thereby dismissing the petition. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781010