TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers

Mehala Machines India limited Vs ITO (TDS) (Madras High Court)

TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers

The Company assessee  had deducted TDS but failed to pay  within the prescribed time. As the Petitioners (Company & directors) had delayed the deposit of TDS, Revenue filed compla

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