Supreme Court rejects PIL calling TDS system ‘forced labour’
1 month, 3 weeks ago

Supreme Court rejects PIL calling TDS system ‘forced labour’

Hindustan Times  

The Supreme Court on Friday rejected the assertion that the system of collecting Tax Deducted at Source constitutes “forced labour”, as it declined to entertain a public interest litigation challenging the constitutionality of the TDS framework. You revise your petition and go to the Delhi high court first,” the bench advised advocate Ashwini Upadhyay, who had alleged that the current TDS framework violates several constitutional provisions, while imposing an undue burden on taxpayers without any remuneration for their efforts as tax collectors. Upadhyay equated the imposition of tax collection duties without remuneration to forced labour, prohibited under Article 23 of the Constitution, lamenting the stringent penalties for non-compliance or errors, which include disallowance of expenses, interest at 18% per annum for delayed payments and even prosecution. Even as the top court firmly rejected Upadhya’s statement that TDS constitutes forced labour, it acknowledged some merit in the arguments and advised Upadhyay to refine his petition and approach the Delhi high court.

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SC refuses to examine PIL for scrapping TDS system under income tax law
1 month, 3 weeks ago

SC refuses to examine PIL for scrapping TDS system under income tax law

Hindustan Times  

New Delhi, The Supreme Court on Friday refused to examine a PIL seeking scrapping of tax deducted at source framework under the Income Tax Act and said it was levied everywhere in the world. SC refuses to examine PIL for scrapping TDS system under income tax law A bench comprising Chief Justice Sanjiv Khanna and Justice Sanjay Kumar said TDS …

SC declines PIL seeking to scrap TDS system
1 month, 3 weeks ago

SC declines PIL seeking to scrap TDS system

Op India  

The Supreme Court on Friday refused to entertain a PIL seeking to declare that the Tax Deducted at Source system is “manifestly arbitrary, irrational and violative of various fundamental rights”. A bench of Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar declined the plea filed by advocate petitioner advocate Ashwini Upadhyay and said he may approach High Court …

'Badly Drafted Petition' : Supreme Court Dismisses PIL Challenging TDS System Of Income Tax Act
1 month, 3 weeks ago

'Badly Drafted Petition' : Supreme Court Dismisses PIL Challenging TDS System Of Income Tax Act

Live Law  

The Supreme Court today refused to entertain a Public Interest Litigation challenging the provisions of the Income Tax Act which impose an obligation on private employers to deduct tax at source on the salaries paid by them.A bench comprising Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar said that the petition filed by BJP leader Ashwini Upadhyay was. …

Supreme Court rejects PIL seeking to scrap TDS system of tax collection: 'Very badly drafted'
1 month, 3 weeks ago

Supreme Court rejects PIL seeking to scrap TDS system of tax collection: 'Very badly drafted'

India TV News  

The Supreme Court on Friday refused to entertain a Public Interest Litigation seeking to declare the Tax Deducted at Source system as "manifestly arbitrary, irrational, and violative of various fundamental rights." While declining the petition, the bench observed that the plea was "very badly drafted" and should be moved to the Delhi High Court. "TDS system is 'arbitrary and irrational'" …

PIL in SC seeks abolition of TDS system, cites constitutional violations
2 months, 3 weeks ago

PIL in SC seeks abolition of TDS system, cites constitutional violations

The Hindu  

A PIL filed in the Supreme Court on Thursday sought to scrap the TDS system calling it "arbitrary and irrational" and violative of various fundamental rights, including equality. It sought a direction to "declare the TDS system manifestly arbitrary, irrational and against Articles 14, 19 and 21 of the Constitution, hence void and inoperative". The TDS system imposes significant administrative …

Supreme Court Dismisses PIL Challenging TDS Deduction For Interest On MACT Award
3 years, 3 months ago

Supreme Court Dismisses PIL Challenging TDS Deduction For Interest On MACT Award

Live Law  

Noting that a challenge of this nature would have to be brought before the Court by a person aggrieved, the Supreme Court has dismissed a writ petition which sought to challenge the validity of Section 194A of the Income Tax Act 1961 under which tax is deducted at source on the interest payable under an award of the Motor Accident …

Supreme Court rejects PIL on income tax exemptions to political parties
8 years, 2 months ago

Supreme Court rejects PIL on income tax exemptions to political parties

Deccan Chronicle  

New Delhi: The Supreme Court on Wednesday dismissed a PIL challenging the Centre’s decision to grant income tax exemption to political parties on receiving voluntary contributions. Chandrachud said as a policy the executive can grant exemptions to political parties from payment of income tax. The petition challenged the constitutionality of Section 13A of the Income Tax Act of 1961 and …

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