SC Upholds Quashing of TDS Prosecution as Tax & Interest Were Deposited Before Criminal Proceedings

ACIT Vs AT Dev Prabha (TV) & Ors. (Supreme Court of India) The Supreme Court dismissed the Special Leave Petition (SLP) filed against the judgment of the Jharkhand High Court in ACIT v. AT Dev Prabha (TV) & Ors. After condoning the delay, the Supreme Court heard the petitioner, found no merit in the Special Leave Petition, dismissed it, and disposed of the pending applications. The underlying judgment of the Jharkhand High Court concerned a batch of criminal miscellaneous petitions seeking quashing of cognizance orders and criminal proceedings initiated under Sections 276B and 278B of ...