Nominee Director Not Immune from Prosecution in TDS Default Cases; Trial Necessary to Determine Liability: Madhya Pradesh High Court

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Nominee Director Not Immune from Prosecution in TDS Default Cases; Trial Necessary to Determine Liability: Madhya Pradesh High Court

Direct Tax

Published on

29/03/2026

By Mariya Paliwala

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The Madhya Pradesh High Court has held that a nominee director cannot claim blanket immunity from criminal prosecution in cases involving non-deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS), ruling that such liability must be determined through trial based on factual evidence. The bench of Justice Anuradha Shukla dismissed three…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Nominee Director Not Immune from Prosecution in TDS Default Cases; Trial Necessary to Determine Liability: Madhya Pradesh High Court

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