Offence punishable u/s 276B r/w section 278B - Criminal ...
Directors Cleared of Criminal Liability for TDS Deposit Delay; Proceedings Quashed Due to Lack of Specific Details.
June 29, 2023
Case Laws Income Tax DSC
Offence punishable u/s 276B r/w section 278B - Criminal liability of Directors of the Company - Failure to deposit TDS within prescribed time - The complaint does not disclose the how and in what manner the present applicants / were in-charge of and responsible to the company for the conduct of day to day business of the company including the deduction of TDS and depositing the same to the credit the Central Government, so as to initiate criminal prosecution for the commission of offence - Proceedings quashed - DSC
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