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2014 (1) TMI 1592 - ALLAHABAD HIGH COURTTax deduction at source on salaries - Held that:- Relying upon the decision in Gwalior Rayon Silk Co. Ltd. Vs. Commissioner of Income Tax [1982 (9) TMI 53 - MADHYA PRADESH High Court] - Where the regular assessment of an employee had been completed the Commissioner of Income Tax, TDS has no jurisdiction under Section 201 of the Act to demand further tax from the employer in respect of tax shortly deducted at source relating to such employees - The employer while making deduction of tax at source is only required to have a broad picture of the estimated income on which tax is to be deducted. He is not supposed to calculate the income minutely to precession - Decided in favour of assessee.
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