The jurisdiction to proceed against the Directors of a ...
Directors of a delinquent private company can be targeted u/s 179(1) only if company tax dues are unrecoverable.
April 13, 2018
Case Laws Income Tax HC
The jurisdiction to proceed against the Directors of a delinquent Private Limited Company under Section 179(1) of the Act will only arise when the Revenue is unable to recover the tax dues from the delinquent Private Limited Company. - HC
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