Prosecution of offence u/s 276-B r/w 278B(2) - belated payment ...

High Court Invalidates Prosecution for Delayed TDS Payment Due to Inadequate Consideration of Interest and Late Fees.

September 1, 2023

Case Laws Income Tax HC

Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC

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Prosecution of offence u/s 276-B r/w 278B(2) - belated payment ...

High Court Invalidates Prosecution for Delayed TDS Payment Due to Inadequate Consideration of Interest and Late Fees.

September 1, 2023

Case Laws Income Tax HC

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