Delhi HC Clarifies TDS Prosecution Criteria for Corporate Officers

Varun Sood Vs ACIT (Delhi High Court)

In a landmark judgment, the Delhi High Court has set a significant precedent by ruling that prosecution for Tax Deducted at Source (TDS) violations under Section 276B of the Income Tax Act, 1961, cannot be initiated against corporate officers without establishing their administrative connection to the company’s management. The case, Varun Sood Vs ACIT, highlights the critical need for due process and specific criteria in identifying responsible officers for corporate tax obligation

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