No recovery of TDS can be initiated from the Deductee for the default in deposit of the same by the Deductor

Case Law Update 

No recovery of TDS can be initiated from the Deductee for the default in deposit of the same by the Deductor: Gujarat High Court

Devarsh Pravinbhai Patel Vs. ACIT, Ahmedabad

Date of Order: 24.09.2018

In the present case, the Petitioner had already suffered the deduction of tax, the mere fact that the deductee did not deposit such tax with the Government revenue could not permit the Income­tax Department to recover such amount from the petitioner.

Held that deductee is entitled to the credit of tax deducted at source with respect to amount of TDS for which the certificate has been issued by the employer deductor.

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