Employees Liable for Tax If Employer Fails to Deposit TDS: Kerala HC

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...