Can the Assessee Withhold TDS to Adjust It against Excess Taxes Paid Earlier?
– CS.PR. Raamaanathan

The TDS deducted by the Assessee is not the Assessee’s own tax liability but the Assessee is under obligation and duty to deposit the same with the Government and non-deposit of the TDS deducted by the Assessee is an apparent contradiction of the provisions of the Income Tax Act, 1961. The Mumbai bench of the Income-tax Appellate Tribunal in the case of HCC Pati Joint Venture v. Assistant Commissioner of Income-tax held that when there is failure of deduction of tax or failure to deposit the same, the Assessee will have to face penal consequences as per the Act. This article presents a thorough analysis of the case.

Indian Consumer: A Losing Identity
– Kritika Rastogi

The recent judgment of General Manage Telecom v. M. Krishnan and Anr. states that if there is a claim regarding telephone bills, then the special remedy provided in Section 7B of the Indian Telegraph Act, 1885 is applicable and the remedy under the Consumer Protection Act is by implication barred and hence, the claim in the instant case has been said to be governed by the Indian Telegraph Act to be resolved by Arbitration.