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Income Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Validity of prosecution proceedings against the complainant / ...

Income Tax

October 7, 2023

Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by the deductor with the income tax authority - The accused persons flatly refused to pay the said TDS amount to the complainant. - The ingredients required to constitute the offences alleged u/s 406/420/120B is clearly absent in the present case. - Proceedings against the complainant quashed - HC

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