2024 (1) TMI 298 - SCH - VAT and Sales Tax

Penalty for not deducting TDS on the amounts which were paid to the U.P. Awas Evam Vikas Ltd. - It was held by High Court that Non deduction of TDS would be deemed to be intentional for which the penalty has rightly been imposed - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The special leave petitions are dismissed.

Summary

The Supreme Court dismissed the special leave petitions as no case for interference was found under Article 136 of the Constitution of India. Pending applications were disposed of accordingly. (Case Citation: 2024 (1) TMI 298 - SC Order)