Tax Dept Can't Demand TDS from Assessee Once Deducted, Even If Not Paid to Govt: High Court, Sec 205.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS - it is immaterial as to whether the tax deducted at source has been paid to the Central Government or not - the bar u/s 205 of the Income Tax Act prevents the department from demanding the tax deducted at source from the assesee who has suffered a deduction - HC....