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…

TDS credit cannot be denied merely due to technical mismatches –   Here is an important Mumbai ITAT ruling for ruling for taxpayers & consultants wherein it has been held that TDS credit cannot be denied merely due to technical mismatches. This Mumbai ITAT decision has reinforced a crucial principle: once tax is deducted and…

Joint Development Agreements Under Scanner: Common Tax Mistakes Landowners Are Making   Joint Development Agreements (JDAs) have come under increased verification and scrutiny by the Income Tax Department in recent over the last couple of months. Several landowners who entered into such arrangements years ago are now receiving queries and notices, often to their surprise….

NEW TAX REGIME ALLOWED DESPITE INADVERTENT SELECTION OF OLD REGIME   Here is one judgement wherein CIT(A) has allowed the assessee’s claim under the New Tax Regime u/s 115BAC, even though the Old Regime was inadvertently selected, and deleted the consequential demand. Though the order by CIT (A) don’t set the precedent, still the content…

Partners can offer income for taxation under section 44AD or 44ADA? – A landmark order by ITAT Delhi   In a recent Delhi ITAT (SMC) decision (AY 2018-19), the assessee (a CA & working partner) offered 50% of partner’s remuneration under Section 44ADA. The AO + NFAC (CIT(A)) denied the benefit saying: “remuneration is received as partner, not as “individual professional receipts”, and…