Validity of prosecution proceedings against the complainant / ...

High Court Quashes Proceedings: No Evidence for Offenses u/ss 406, 420, 120B in TDS Dispute Case.

October 7, 2023

Case Laws Income Tax HC

Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by the deductor with the income tax authority - The accused persons flatly refused to pay the said TDS amount to the complainant. - The ingredients required to constitute the offences alleged u/s 406/420/120B is clearly absent in the present case. - Proceedings against the complainant quashed - HC

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Validity of prosecution proceedings against the complainant / ...

High Court Quashes Proceedings: No Evidence for Offenses u/ss 406, 420, 120B in TDS Dispute Case.

October 7, 2023

Case Laws Income Tax HC

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