Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Offense u/s 276B - principal officer - failure to pay the tax ...

Income Tax

September 28, 2014

Offense u/s 276B - principal officer - failure to pay the tax deducted at source - both the Courts erred in acquitting the directors of the company only because they were not issued separate notices - HC

View Source

 


 

You may also like:

  1. Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC

  2. Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – mere failure to deduct tax is no longer offence under Section...

  3. Penalty levied u/s 271C - failure to deduct tax at source should be made liable to liable to levy of penalty, while the second part of the default, i.e., failure to pay...

  4. 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...

  5. Penalty u/s 271C - the assessee has proved that there was reasonable cause for failure to deduct tax at source - penalty was righlty set asdide by the tribunal - HC

  6. Compounding of the offence committed for failure to pay the Tax Deducted at Source (TDS) - There is no limitation prescribed - Since the applications filed by the...

  7. TDS on salary - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

  8. TDS on works contract - APVAT - The fact that NECL could seek refund of the tax paid did not absolve KPCL of their statutory obligation to deduct tax at source - HC

  9. TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT

  10. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

 

Quick Updates:Latest Updates