दिल्ली के उच्च न्यायालय ने कहा कि आयकर विभाग न तो निर्धारिती से रोके गए

दिल्ली के उच्च न्यायालय ने कहा कि आयकर विभाग न तो निर्धारिती से रोके गए

दिल्ली के उच्च न्यायालय ने कहा कि आयकर विभाग न तो निर्धारिती से रोके गए कर की मांग कर सकता है जिसे कटौतीकर्ता/नियोक्ता द्वारा केंद्र सरकार के खाते में जमा नहीं किया गया है, और न ही यह भविष्य के रिफंड के खिलाफ समायोजित कर सकता है, यदि कोई हो, क्योंकि मांग का समायोजन भविष्य की धनवापसी राशि के विरुद्ध कर की एक अप्रत्यक्ष वसूली, जो दिनांक 1-6-2015 के निर्देश के साथ पठित धारा 205 के तहत वर्जित है, जिसमें स्पष्ट रूप से कहा गया है कि डिडक्टी/निर्धारिती को कर का भुगतान करने की आवश्यकता नहीं हो सकती है जिसे उसकी आय से स्रोत पर काटा गया है।



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