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 October 2021 Year 2021 This

Recovery of tax dues of the Company from Directors - ...

Income Tax

October 6, 2021

Recovery of tax dues of the Company from Directors - Applicability of section 179 to public limited company - In the light of the language in which Section 179 of IT Act is couched, it follows as a indisputable sequitur that impugned proceedings are barred and they are liable to be set aside as the same has been made against Directors of a Public Limited Company, when Section 179 of IT Act applies only to Private Limited Companies and there is no other provision qua Public Limited Companies akin to Section 179 of IT Act. - HC

View Source

 


 

You may also like:

  1. Recovery of tax dues from the Directors of the a Company - The show cause notice issued to the Directors of the Private Limited Company must indicate briefly the steps...

  2. Recovery of tax dues of the company from the Director u/s 179(1) - Director is now no more (deceased) - Before passing an order u/s 179, the Assessing Officer should...

  3. Attachment of property of the wife of director - recovery of tax dues - When it is not permissible for the respondent to proceed against the Director of the company for...

  4. Liability of directors u/s 179 - Recovery of dues of company - Onus to prove the gross neglect or misfeasance or breach of duty on his part - No material is highlighted...

  5. Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company...

  6. Liability to pay tax dues u/s 179 of the Act - Liability of directors of private company in liquidation - in the case of a public company or public limited company, the...

  7. Recovery of tax arrears from the Directors - Resignation from the post of Directors - respondent company wound up - all the petitioners, who held the status of a...

  8. Recovery of dues the director of the company - GVAT Act - in absence of any statutory provision and further in absence of any prima facie facts even suggesting that the...

  9. Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax...

  10. Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of...

  11. Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

  12. Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the...

  13. Liability of directors u/s 179 - AO is required to make efforts for recovery of the outstanding dues from the assessee private limited company which has committed...

  14. Recovery of dues u/s 179(1) - seeking recovery of unpaid tax of the said company and penalty under section 271(1)(c) of the Act of the same company from the director - A...

  15. Tax defaulter - former director in the company - the directors of any company, whether public limited or private, are not personally liable for the debts of the company...

 

Quick Updates:Latest Updates