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Pendency of BIFR Proceedings Justifies TDS Deposit Delay: Section 278AA Applies
Case Law Details
- Case Name
- Fusion Engineering Products Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Fusion Engineering Products Vs Union of India (Jharkhand High Court)
Introduction: The case of Fusion Engineering Products vs. Union of India, heard in the Jharkhand High Court, revolves around allegations of a delay in depositing Tax Deducted at Source (TDS) and whether Section 278AA of the Income Tax Act applies due to the pendency of BIFR (Board for Industrial and Financial Reconstruction) proceedings. This article provides a detailed analysis of the case and its implications.
Background: Fusion Engineering Products Ltd, through its Director Jyotirmoy Ghosh, sought to quash the entire crimi...
