Jurisdiction for authorising a prosecution under section 276(b), 276(d) and 276B

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..... a prosecution under section 276(b), 276(d) and 276B where the offence was committed by a firm carrying on its business at Bombay while itself being assessed at Delhi. The material question in such cases is to see who has jurisdiction over the person responsible for deducting and paying the tax as defined in section 204 of the Act. The person responsible in the case of a company is the company i .....

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