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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

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

Income Tax

October 29, 2015

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

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