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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Non remittence of TDS in time - penal action initiated by the ...

Income Tax

March 26, 2020

Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax at source, not paid the same within the time prescribed. This action of initiating criminal prosecution after obtaining sanction from the appropriate authority cannot be termed as violative of principles of natural justice.

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