Tag Archives: State of Odisha

No Tax Demand Can Be Raised Against Employee When Employer Deducts TDS But Fails To Deposit It

By | November 3, 2026
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No Tax Demand Can Be Raised Against Employee When Employer Deducts TDS But Fails To Deposit It Issue Whether the Income Tax Department can raise tax demands against an employee-assessee or deny Tax Deducted at Source (TDS) credit when the employer has deducted TDS from the employee’s salary but failed to deposit it with the… Read More »

Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments.

By | August 10, 2026
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Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments. Issue Whether bank account attachments initiated under Section 79 of the CGST/OGST Act, 2017 can be revoked upon the taxpayer undertaking to deposit 50 per cent of the assessed tax liability with the remaining balance to be cleared in equated… Read More »