The Allahabad High Court has refused to quash criminal proceedings initiated under Section 276-B of the Income Tax Act, 1961 against individuals accused of failure to remit Tax Deducted at Source (TDS), observing that once a statutory notice is duly served, continued non-compliance can give rise to a presumption of wilful default. The bench of…
Service of Notice Can Establish Wilful Default Under S. 276-B: Allahabad High Court Refuses to Quash TDS Default Prosecution
Mariya Paliwalahttps://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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