Offences punishable under Section 276B r.w.s. 278B - failure to ...
Case Laws Income Tax
October 29, 2015
Offences punishable under Section 276B r.w.s. 278B - failure to remit TDS - Though Section 278B of the Act contemplates such vicarious liability, the basic requirement is, there must be specific allegation to that effect in the complaint which is lacking in the present case - HC
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