Prosecution u/s 276B – Trial Court directed to consider Immunity in terms of CBDT circular
October 6, 2024
High Courts, Income Tax
Income tax prosecution u/s 276B rws 278B – Trial Court directed to consider Immunity in terms of CBDT circular In a recent judgment, the Hon’ble Allahabad High Court in a case of income tax prosecution u/s 276B r.w.s. 278B for late deposit of TDS has given liberty to …