TDS credit to be allowed to Employee even if not deposited by the Employer
Last updated: 09 December 2021
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in Kartik Vijaysinh Sonavane v. Deputy Commissioner of Income Tax [R/Special Civil Application No. 6193 of 2021 dated November 15, 2021] directed the Income-Tax Department (“the Department”) to allow tax deducted at source ("TDS") credit to the assessee, even if the same is not deposited by the employer. Further held that, where tax has been deducted by an employer but not paid to the Central Government, the Department should resort to Section 201 of the Income-tax Act, 1961 ("IT Act") to recover TDS from the employer.
Citation :
R/Special Civil Application No. 6193 of 2021 dated November 15, 2021
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Bimal Jain
Published in Income Tax
Views : 245
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