Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of…
No Penalty leviable u/s 271C on mere delay in remittance/deposit of the TDS after deduction subject to provisions of Section…
Prosecution for late deposit of TDS after 11 months. Once there was a non-deposit, necessary consequences shall follow including prosecution-…
Prosecution u/s 276B set aside as intention of company was to deposit TDS, but due to bad financial condition the…
Rigorous imprisonment awarded u/s 276B for delayed late deposit of TDS. Assessee had culpable mental state as he remained absent…
Prosecution 276C(2) - Evasion of tax vs evasion of payment of tax. High Court quashed prosecution when ITAT reduced income…
High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge…
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual…
Prosecution under section 276B - Name appearing in Traces module would not make accountant a director or principal officer u/s…
Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating…