Recovery of tax demand from an employee is not permissible if TDS was done by the employer but not deposited with the Government.

Recovery of tax demand from an employee is not permissible if TDS was done by the employer but not deposited with the Government.    Hon’ble Delhi High Court in Tarun Sabharwal Through Attorney Holder Rajneesh Raheja v. ITO, Ward 72(2), Delhi, W.P.(C) 17966/2025 (dated 08.12.2025) dealt with the issue of recovery of tax demand from…

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