Joint and several liability to make payment u/s 179(1) – ...

Case Laws Income Tax

September 29, 2014

Joint and several liability to make payment u/s 179(1) – Liability of directors – In the absence of any finding that non recovery of the tax due from the company can be attributed to any gross-negligence, misfeasance or breach of duty on the part of the petitioners, no order could have been made u/s 179(1) of the Act for recovering the same from the directors - HC

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Joint and several liability to make payment u/s 179(1) – ...

Case Laws Income Tax

September 29, 2014

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Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC

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