Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Transport agency's bundled services disqualify it...     TaxTMI    Taxman overreached by turning limited scrutiny into...     TaxTMI    Genuine anonymous donations not taxable. Grants not...     TaxTMI    Property investment source verification not valid...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Freight charges paid to foreign shipping co. not...     TaxTMI    Massive financial fraud via sham deals to launder...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Funds received by assessee overlooked during...     TaxTMI    Cash deposits explained through VAT returns, cash...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Appointment of adjudicator for corporate penalties...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Offence punishable u/s 276­B r/w section 278­B - Criminal ...

Case Laws     Income Tax

June 29, 2023

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

 

View Source

 

← Previous Next →

 

You may also like:

  1. Dishonor of Cheque - framing of charges against the Directors - vicarious liability - only directors of company is made the accused, leaving the company - commission of...

  2. Interpretation of Section 141 of the Negotiable Instruments Act, which deals with vicarious liability for offenses committed by companies u/s 138 (dishonor of cheques)....

  3. Delay in deposit of TDS led to a complaint against the company and its directors for an offense u/ss 276B and 278B. However, the TDS was deposited with interest u/s...

  4. Dishonor of Cheque - vicarious liability of Director u/s 141 of NI Act - The provisions under Section 141 does not make all the Directors liable for the offence. The...

  5. - Dishonor of Cheque - vicarious liability of Director - The Petitioner resigned from the Company on 05.02.2016. Therefore, as per the details regarding the Directors of...

  6. A director of a company cannot evade vicarious liability for the offence of dishonor of cheque u/s 138 of the Negotiable Instruments Act by merely claiming to be a...

  7. Dishonour of Cheque - vicarious liability of Managing Director - The liability of persons referred to in Section 141 of the N.I Act is coextensive with that of the...

  8. Dishonor of Cheque - liability of a Director of a company - vicarious liability - It is clear from the perusal of the complaint that there is no specific averment that...

  9. Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the...

  10. Dishonour of Cheque - vicarious liability of director - There are no allegations in the criminal complaints in relation to the petitioners, much-less any specific...

  11. Dishonor of Cheque - Vicarious liability of Director - The primary liability in a cheque bounce case where cheque has been issued on behalf of the company is upon the...

  12. Criminal proceedings against the Directors - Nature of financial transactions - vicarious liability - The High court found that the allegations, if proven, constituted...

  13. Vicarious liability of Additional Director - Non-executive Independent Directors or not - Officer in default - non repayment of deposits by the Company to the depositors...

  14. Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than...

  15. Vicarious liability of partner of the firm - separate identity of partnership firm - merely the petitioner running a firm, but it is not a legal entity and it cannot be...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Stock damaged in recent floods
F: GST on Solar Plant
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
F: Transfer of ITC without filing ITC-02
F: assessment order
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
F: ITC Issue in case of Acqusition of Company in Insolvency
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...