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Delhi High Court held that section 205 of the Income Tax Act puts a bar on direct demand against the assessee to the extent where TDS is deducted from his income. It is irrelevant whether TDS is deposited or not and whether Form No. 16A is issued or not.
The 30-share BSE Sensex was down 377.26 points at 65499.76
The Nifty Auto index was trading 0.02 per cent down at 16531.3.
The 30-share BSE Sensex was down 319.78 points at 65557.24
The company had sold total 3,94,747 units in September 2022, Bajaj Auto said in a regulatory filing.