Tag: Prosecution u/s 276B
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 …
Prosecution u/s 276B for delay in deposit of TDS quashed by High Court in the light of CBDT circulars In a recent judgment, Hon’ble Bombay High Court has quashed prosecution u/s 276B for delay in deposit of TDS in the light of CBDT Circular/Instructions stating that when TDS …
Sanction of Prosecution u/s 276B set aside due to Covid-19 pandemic and TDS being deposited within three months In a recent judgment, Hon’ble Rajasthan High Court has set aside sanction of Prosecution u/s 276B as assessee suffered from Covid-19 pandemic and TDS was deposited within three months with …
Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of the staff and subsequent conduct of the assessee In a recent judgment, Hon’ble High Court has quashed the prosecution u/s 276B / 278AA launched by the Income Tax …
No penalty u/s 271C on mere delay in deposit of TDS after deduction – Supreme Court No penalty can be levied u/s 271C of the Income Tax Act 1961 on mere delay in deposit of TDS after its deduction – Supreme Court In a recent judgment, the Hon’ble …
Prosecution for late deposit of TDS after 11 months. Once there was a non-deposit, necessary consequences shall follow including prosecution- Supreme Court ABCAUS Case Law CitationABCAUS 3564 (2021) (12) SC In the instant case, the assessee had wiled a Writ Petition to challenge the sanction letter for prosecution …
Prosecution u/s 276B set aside as intention of company was to deposit TDS, but due to bad financial condition the same was not deposited in time but later on ABCAUS Case Law Citation:ABCAUS 3143 (2019) (09) AC In the instant case, a criminal appeal had been filed by …
Rigorous imprisonment awarded u/s 276B for delayed late deposit of TDS. Assessee had culpable mental state as he remained absent before the authorities and also not filed application for compounding ABCAUS Case Law Citation:ABCAUS 2984 (2019) (06) AC Important Case Laws Cited/relied upon by the parties:Gopal Engineering V/s …
Prosecution 276C(2) – Evasion of tax vs evasion of payment of tax. High Court quashed prosecution when ITAT reduced income and there was no indifference on the part of assessee to pay demanded tax ABCAUS Case Law Citation:ABCAUS 2677 (2018) (12) HC Important Case Laws Cited/relied upon:Commissioner of …
High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge application before CJM Court ABCAUS Case Law Citation: ABCAUS 2626 (2018) (11) HC An application was moved before the High Court under Section 482 Cr.P.C. for quashing the …
