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HomeDirect TaxPart Installments Paid Under IDS Can’t Be Withheld By Income Tax Dept.:...

Part Installments Paid Under IDS Can’t Be Withheld By Income Tax Dept.: Bombay HC

Direct Tax

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By Mariya Paliwala
Part Installments Paid Under IDS Can’t Be Withheld By Income Tax Dept.: Bombay HC

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The Bombay High Court has held that the income tax department cannot retain instalments paid under the Income Declaration Scheme (IDS), 2016 once a declaration becomes void, and the assessee must be granted tax credit for such payments while computing liability under the Income Tax Act. The Justice B.P. Colabawalla and Justice Amit S. Jamsandekar…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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