Case Law Details
Case Name : A.M. Enterprises and Another Vs State of Jharkhand and Another (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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A.M. Enterprises and Another Vs State of Jharkhand and Another (Jharkhand High Court)
Introduction: The Jharkhand High Court recently passed a landmark judgment in the case of A.M. Enterprises and Another Vs State of Jharkhand and Another, quashing criminal proceedings against the petitioner related to failure to deposit TDS (Tax Deducted at Source). The case provides a crucial interpretation of Section 276B read with Section 278B of the Income Tax Act, 1961.
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