Case Law Details
Case Name : Vishal Pachisia Vs ITO (ITAT Kolkata)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Kolkata
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Vishal Pachisia Vs ITO (ITAT Kolkata)
ITAT Kolkata held that once the TDS is deducted then the liability resulting from the non-deposit of TDS by the deductor cannot be fasten on the deductee. Hence, denial of TDS credit to deductee unjustified.
Facts- The assessee is a salaried employee employed with M/s. Falcon Tyres Ltd. at its Kolkata office and during the year received a salary of Rs. 17,40,264/-. The employer deducted the TDS from the salaries of the assessee of Rs. 3,96,700/-. However, the same was not deposited in the Government treasury. The assessee filed the return of income and cla...
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Author Bio
CAN WE USE SAME LOGIC AND ARGUMENT FOR GST REGIME WHERE BUYER DENINED SET OFF BECAUSE OF SELLER HAD NOT DEOSITED GST OR NOT REFLECTED IN GSTR 2B/2A