Employees Not Entitled to TDS Credit If Employer Fails to Deposit Tax: Kerala HC

Mridul Raj Kunnon Vs CIT (Kerala High Court) The Kerala High Court in Mridul Raj Kunnon & Others v. CIT (2025) addressed the issue of whether employees can claim credit for tax deducted at source (TDS) from their salaries when their employer has failed to remit the deducted amount to the Income Tax Department. The petitioners, employees of Attinad Software Pvt. Ltd., challenged the tax demands raised against them on the ground that their employer had deducted TDS from their salaries but not deposited it with the government. They sought a direction to the Income Tax Department to grant TDS ...