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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Offence punishable u/s 276­B r/w section 278­B - Criminal ...

Income Tax

June 29, 2023

Offence punishable u/s 276­B r/w section 278­B - Criminal liability of Directors of the Company - Failure to deposit TDS within prescribed time - The complaint does not disclose the how and in what manner the present applicants / were in-charge of and responsible to the company for the conduct of day ­to­ day business of the company including the deduction of TDS and depositing the same to the credit the Central Government, so as to initiate criminal prosecution for the commission of offence - Proceedings quashed - DSC

 

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