Refund of excess TDS deducted u/s 195 - Unjust Enrichment of the ...

Income Tax

February 19, 2024

Refund of excess TDS deducted u/s 195 - Unjust Enrichment of the Government - whether the respondents are authorised by law to withhold the excess TDS paid by the petitioner? - Latin maxim “jure naturae aequum est, neminem cum alterius detrimento, et injuria fieri locupletioremit” - The High Court, after considering constitutional provisions, legal principles, and precedents, held that the excess TDS deposited by the company should be refunded. It emphasized that tax collection should only be done in accordance with the law.

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Refund of excess TDS deducted u/s 195 - Unjust Enrichment of the ...

Income Tax

February 19, 2024

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