Offences punishable under Section 276B r.w.s. 278B - failure to ...

High Court Rules Insufficient Allegations for Vicarious Liability in TDS Non-Remittance Case u/ss 276B, 278B.

October 29, 2015

Case Laws Income Tax HC

Offences punishable under Section 276B r.w.s. 278B - failure to remit TDS - Though Section 278B of the Act contemplates such vicarious liability, the basic requirement is, there must be specific allegation to that effect in the complaint which is lacking in the present case - HC

View Source

← Previous Next →

Offences punishable under Section 276B r.w.s. 278B - failure to ...

High Court Rules Insufficient Allegations for Vicarious Liability in TDS Non-Remittance Case u/ss 276B, 278B.

October 29, 2015

Case Laws Income Tax HC

You may also like:

Dishonor of cheque case - vicarious liability of directors u/s 138 read with Sections 141 and 142 of Negotiable Instruments Act. Court held specific, unambiguous...

Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of...

Petitioner's liability to pay interest and late filing fee upheld for belated TDS remittance under Income Tax Act, 1961. HC held that despite petitioner's contention of...

Dishonour of Cheque - vicarious liability of director - There are no allegations in the criminal complaints in relation to the petitioners, much-less any specific...

Dishonour of Cheque - vicarious liability of the director - appellant was in-charge of day-to-day affairs of the Company or not - The appellant argued against her...

HC affirmed vicarious liability of company directors under Sections 138/141 of NI Act in cheque dishonor case. Directors challenged summoning orders claiming...

TDS @ 20% on the foreign remittance u/s 206AA - absence of furnishing of Permanent Account Number (PAN) - Section 206AA of the Act does not override the provision of...

Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that...

Transfer of funds by assessee from its Indian bank account to its own foreign bank account does not attract TDS obligations u/s 195, as the provisions mandate TDS...

Dishonour of Cheque - Vicarious liability of the Company Secretary - The CS was never a Director of the Accused Company - In-charge of the day-to-day affairs of the...

TDS u/s 195 - withholding demands under section 201 - A tax withholding liability, particularly under section 195, is a vicarious liability and its survival entirely...

HC dismisses petition regarding vicarious liability under Section 141 of Negotiable Instruments Act. The court upheld that a former director cannot be held criminally...

HC held that mere mention of a designated partner as key management personnel is insufficient to establish vicarious liability under Sections 138/141 of Negotiable...

Non-executive director's vicarious liability in a company u/s 138 of the Negotiable Instruments Act examined. For making a non-executive director liable, there must be...

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

Quick Updates: