Recovery of tax dues of the Company from Directors - ...

Case Laws Income Tax

October 6, 2021

Recovery of tax dues of the Company from Directors - Applicability of section 179 to public limited company - In the light of the language in which Section 179 of IT Act is couched, it follows as a indisputable sequitur that impugned proceedings are barred and they are liable to be set aside as the same has been made against Directors of a Public Limited Company, when Section 179 of IT Act applies only to Private Limited Companies and there is no other provision qua Public Limited Companies akin to Section 179 of IT Act. - HC

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Recovery of tax dues of the Company from Directors - ...

Case Laws Income Tax

October 6, 2021

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