Director Cleared in TDS Non-Deduction Case Due to Faulty Notice u/ss 276B and 2(35.

Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory requirement is not complied with and the very contention is also that the notice given in terms of Ex.P2 is not in compliance of Section 2(35) - The order passed by the Trial Court discharging the respondent No.2 sustained - HC .....

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