TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi High Court: Taxpayers Not Liable for Employer's Failure to Deposit TDS under Income Tax Act Section 205.</h1> The Delhi High Court addressed a writ petition concerning tax demands and adjustments related to Tax Deducted at Source (TDS) not deposited by an employer. The court emphasized that under Section 205 of the Income Tax Act, taxpayers cannot be held liable for taxes deducted but not deposited by their employers. It highlighted the employer's duty to deposit TDS and ruled against penalizing taxpayers for employer non-compliance. The court found that adjusting taxpayer refunds against demands due to TDS non-deposit contravenes legal principles and directed tax authorities to refund wrongly adjusted amounts and refrain from coercive recovery measures.
TaxTMI 
TaxTMI 