ITAT: Employees Can't Be Taxed Twice If Employer Fails to Deposit Deducted TDS

Tribunal upholds Section 205 shield, allows ₹3.91L TDS credit and quashes ₹3.12L demand — liability shifts to defaulting employer once deduction is made, even if Form 26AS shows no credit.

bt-corporate · 6/28/2026, 4:05:08 PM · Ask about this →