Offence u/s 276 B r/w 278 B - failure to deposit TDS amount with ...

High Court exempts individuals over 70 from appearing in TDS case under Income Tax Act Sections 276B and 278B.

April 22, 2023

Case Laws Income Tax HC

Offence u/s 276 B r/w 278 B - failure to deposit TDS amount with the Government - Proceedings against the company and Persons aged above 70 years - Scope of the CBDT circular - Since the petitioners 2 and 3 are admittedly aged above 70 years, their appearance before the trial Court is dispensed with unless, the learned Magistrate considers their appearance necessary for the progress of the Trial - HC

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Offence u/s 276 B r/w 278 B - failure to deposit TDS amount with ...

High Court exempts individuals over 70 from appearing in TDS case under Income Tax Act Sections 276B and 278B.

April 22, 2023

Case Laws Income Tax HC

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