Karthik Lakshman Vs. The Income Tax Officer, International Taxation Ward-1(2), Chennai

Parties Involved

Facts Summary

The assessee, Karthik Lakshman, filed a return of income for Assessment Year 2024-25. The return was processed, and the credit for TDS amounting to Rs. 68,99,266/- deducted on salary by the employer M/s. Think and Learn Pvt. Ltd. (Byjus) was denied because the employer had not deposited the deducted tax into the Government account. The assessee appealed against this order, arguing that the tax had been deducted at source and all relevant details and documents were provided. The case revolves around whether the assessee should be granted TDS credit despite the employer’s failure to remit the tax to the Government account.…

Legal Issues

• 1. Whether the assessee should be granted TDS credit if the employer has not remitted the deducted tax to the Government account.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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