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Income Tax - Highlights / Catch Notes

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Prosecution proceedings for TDS deducted but not deposited in ...

Income Tax

June 28, 2023

Prosecution proceedings for TDS deducted but not deposited in time - offence allegedly committed u/s 276(B) and 278(B) - As per HC amount has already been deposited with interest and there is no reason why the criminal proceeding shall proceed and the criminal proceeding was launched after receiving the said amount with interest - Apex Court dismissed the appeal of the Revenue. - SC

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