A PIL filed in the Supreme Court Today (Dec 26) sought to scrap the TDS system calling it “arbitrary and irrational” and violative of various fundamental rights, including equality. The PIL challenged the tax deducted at source or TDS framework under the Income Tax Act, which mandates the deduction of tax at the time of payment by the payer and its deposit with the income tax department. The deducted amount is adjusted against the payee’s tax liability.
The Supreme Court, led by Chief Justice D Y Chandrachud, Today (April 29th)
declined to consider a plea seeking abolition of the collegium system for appointing judges in the higher judiciary. Lawyer Mathews Nedumpara’s frustration over his petition not being listed for hearing was acknowledged, but the court cited prior rulings rendering the plea non-maintainable. The controversy stems from a 2015 ruling deeming the NJAC Act unconstitutional.
