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Delhi High Court Shields Employees from Employer Non-Compliance: Reaffirms Bar on Revenue Recovering TDS from Deductees
Delhi HC rules that employers cannot hold employees liable for TDS non-deposit, citing s. 205 of the Income-tax Act, 1961.
Oct 12, 20243 min read
Bombay HC on TDS Obligations: Jurisdiction and Territoriality in IP Acquisitions
The Bombay HC ruled that IP acquisitions involving foreign entities are taxable in India, emphasising territoriality and statutory remedies.
Oct 1, 20244 min read
No TDS on Minimum Guarantee Expenses: ITAT Draws Fine Line between Rent & Compensation
Introduction The recent ruling by the Delhi Bench of the Income Tax Appellate Tribunal ( ‘ITAT’ ) in the case of M/s Oravel Stays Pvt....
Feb 29, 20243 min read
No Vicarious Liability: Jharkhand HC Quashes Charges Against Finance Advisor in TDS Remittance Case
Jharkhand HC rules financial advisors are not liable for a firm's TDS defaults.
Apr 22, 20233 min read