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

HomeDirect TaxNominee Director Not Immune from Prosecution in TDS Default Cases; Trial Necessary...

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Nominee Director

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

Membership Required

Latest articles

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

DGFT Public Notice Can’t Impose Actual User Condition on Transferable DFIA: CESTAT

More like this

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

About us

Company

Categories