Prosecution for Failing to Deposit TDS on Time u/s 276B/278B Moves Forward Despite No Penalty Assessed.

Prosecution u/s 276B r.w.s 278B - petitioners have deducted TDS but failed to credit the same to the account of the Central Government within the prescribed time - even without determining the penalty, the respondent was entitled to resort to criminal prosecution for the reason that the petitioners/accused have not disputed their tax liability - prosecution continue before trial Court .....

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