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Employees Liable for Tax If Employer Fails to Deposit TDS: Kerala HC
Case Law Details
- Case Name
- Sarath V. S. Vs CIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Sarath V. S. Vs CIT (Kerala High Court)
Kerala High Court: Employees Liable to Pay Tax Where Employer Deducts TDS but Fails to Remit It
The Kerala High Court dismissed a batch of writ appeals filed by employees of Attinad Software Pvt. Ltd., who challenged income-tax demands raised on them despite their employer having deducted TDS from their salaries but not remitted it to the Government.
The appellants relied on Section 205 of the Income-tax Act, contending that once tax is deducted at source, the Department is barred from recovering the same tax again from the assessee-employee. However, af...
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