Salary accrued liable for TDS and subsequent diversion is only application of income and not diversion of income by overriding title
Where payments accrued to members of religious congregations by way of salary/pension as their income in individual capacity, subsequent diversion of that income to religious congregations concerned was only a case of application of that income and not diversion by overriding title HIGH COURT OF KERALA Fr. Sunny Jose v. Union of India A.K. JAYASANKARAN… Read More »