Case Law Details
Case Name : G M Infinite Dwelling India Pvt Ltd. Vs CIT (TDS) (Karnataka High Court)
Related Assessment Year : 2016-2017
Courts :
All High Courts Karnataka High Court
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G M Infinite Dwelling India Pvt Ltd. Vs CIT (TDS) (Karnataka High Court)
Sanction for Prosecution under Section 276B r/w Section 278B — Requirement of Application of Mind, Reasonable Cause, and Limits of Criminalisation of TDS Defaults
Statutory Framework Involved
1. Section 276B — Failure to Pay Tax Deducted at Source
Section 276B provides for criminal prosecution where a person fails to pay to th
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