Supreme Court Declines PIL Challenging TDS System as 'Arbitrary and Irrational'

Last updated: 27 January 2025

The Supreme Court on Friday dismissed a Public Interest Litigation (PIL) seeking to declare the Tax Deducted at Source (TDS) system as "manifestly arbitrary, irrational, and violative of fundamental rights." The PIL, filed by advocate Ashwini Upadhyay, contended that the current TDS framework infrin

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