Offences u/s 276(B) and 278(B) - TDS has been deposited by the ...

High Court quashes criminal charges for late TDS deposit; petitioners paid interest, mitigating harm. Sections 276(B), 278(B) dismissed.

March 2, 2022

Case Laws Income Tax HC

Offences u/s 276(B) and 278(B) - TDS has been deposited by the petitioners a bit late - There might be a case of slight harm in not crediting the TDS amount by 07.03.2013 and in fact considering that the interest has already been paid, it can be safely said that the harm has not taken place. - The entire criminal proceeding whereby cognizance has been taken against the petitioners for the offences u/s 276(B) and 278(B) quashed - HC

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Offences u/s 276(B) and 278(B) - TDS has been deposited by the ...

High Court quashes criminal charges for late TDS deposit; petitioners paid interest, mitigating harm. Sections 276(B), 278(B) dismissed.

March 2, 2022

Case Laws Income Tax HC

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