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TMI Blog2024 (9) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... and other contracts, professional and other consultancy charges, rents etc., without deducting tax at source (TDS) - HELD THAT:- As per section 276B if a person fails to pay to the credit of the Central Government, the tax deducted at source by him as required by or under the provision of Chapter XVII(B) or the tax payable by him as required or under sub Section (2) of Section 115-O or the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IKRISHNAN ( KOLLAM ) FOR THE RESPONDENT : BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI ( TAXES ) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.RENJITH.T.R, SR.PP SRI.V.GANESAN ORDER The petitioners are accused Nos.1 to 4 in CC No.637/2014 on the file of Additional Chief Judicial Magistrate Court (Economic Offences) Ernakulam. It is a complaint filed against the petitioners by the Income Tax Officer (TDS), a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. Therefore, this Court heard the learned Public Prosecutor. 4. The offence alleged in this case is under Section 276B of the Income Tax Act. It is submitted by the petitioners that, during the financial year 2010-11, which at the beginning of the operations of the petitioners Company, TDS were not deducted from the payment and remuneration effected during the 1st Cinema namely Urumi , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter XVII (B); or (b) the tax payable by him as required by or under, (i) sub sec (2) of Section 115 - O; or (ii) the second proviso to Section 194 B, He shall be punishable with rigorous imprisonment for a term which shall not be less than 3 months but which may extend to 7 years and with fine. 5. As per the above Section, if a person fails to pay to the credit of the Central Government, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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