Dismissing the appeal of the Revenue the Court held that if the payer does not deposit the tax deducted at source to the Government, the payee cannot be denied the deduction of tax at source.
PCIT v. Jasjit Singh (2024)470 ITR 337 (Delhi)(HC)
S. 205 : Deduction at source-Bar against direct demand–Principle of grossing up-Failure to deposit tax deducted at source-Payee is entitle to credit for tax deducted at source.[S.192(1), 199(3)]
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