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TDS default - Offences punishable u/s 276B r.w.s. 278B - the petitioners have deducted tax at source but...

TDS default - Offences punishable u/s 276B r.w.s. 278B - the petitioners have deducted tax at source but failed to credit the same to the account of the Central Government within the prescribed time, the petitioners cannot escape from the rigour of section 276B. .....

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