Offense u/s 276B - principal officer - failure to pay the tax ...
High Court Rules Directors Accountable for TDS Lapses u/s 276B, Even Without Individual Notices.
September 28, 2014
Case Laws Income Tax HC
Offense u/s 276B - principal officer - failure to pay the tax deducted at source - both the Courts erred in acquitting the directors of the company only because they were not issued separate notices - HC
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