CJI Sanjiv Khanna: “PIL Against TDS System Not Maintainable Under Article 32, High Court Option Allowed”

Today, On 24th January, The Supreme Court dismissed a PIL filed by Ashwini Kumar Upadhyay challenging the constitutionality of Tax Deducted at Source (TDS) provisions. The petition argued that TDS imposes undue administrative and financial burdens on taxpayers. However, the court rejected these concerns, emphasizing the importance of TDS in ensuring tax compliance. This decision reinforces the legal validity of the current TDS framework.

Delhi High Court Clarifies Criteria for TDS Prosecution in Corporate Roles

The Delhi High Court on Wednesday has set a precedent regarding the prosecution for non-compliance with Tax Deducted at Source (TDS) regulations, emphasizing the necessity of establishing an administrative connection for such actions against corporate office holders. The bench, comprising Justice Yashwant Varma and Justice Purushaindra Kumar, underscored that mere possession of a title within […]