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Employer Not Liable to Refund TDS Due to Non-Filing of Form 10E: Madras HC
Case Law Details
- Case Name
- Hosur Bata Employees Union Vs Principal Chief Commissioner of Income Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Hosur Bata Employees Union Vs Principal Chief Commissioner of Income Tax (Madras High Court)
Summary: The Madras High Court held that an employer cannot be directed to refund Tax Deducted at Source (TDS) deducted from payments made under a Voluntary Retirement Scheme (VRS), compensation for loss of salary, and wage revision arrears where employees failed to submit Form No. 10E as required under Section 192(2A) read with Rule 21A of the Income-tax Rules. The Court observed that while employees may be entitled to exemption under Section 10(10C) and relief under Section 89, such ...
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