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Section 276B

Latest Articles


New TDS Compliance for Employers under Section 192 & relevance of Form 12BB

Income Tax : Stay updated with the latest TDS compliance under Section 192 of the I.T. Act, emphasizing the importance of Form 12BB for employe...

February 20, 2024 2790 Views 1 comment Print

Section 276B Prosecution for delay in TDS Payment: Recent Judicial Analysis

Income Tax : Delve into Section 276B of the Income Tax Act and its implications. Discover the nuances of the recent Supreme Court ruling in Dev...

August 23, 2023 28329 Views 1 comment Print

Default In TDS Payment – Income Tax Provisions

Income Tax : Explore consequences of default in TDS payment - Interest, Assessee in Default, Penalty, Imprisonment, Compounding. Expert insight...

April 12, 2023 12906 Views 0 comment Print


Latest Judiciary


AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

Income Tax : Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Sect...

July 2, 2024 90 Views 0 comment Print

Madras HC Dismisses Petitions on ITR Non-Filing; Allows Case Filing with Trial Court

Income Tax : Madras High Court dismisses petitions challenging Income Tax Dept's criminal complaint for ITR non-filing, grants liberty for tria...

March 28, 2024 1443 Views 0 comment Print

Delhi HC Clarifies TDS Prosecution Criteria for Corporate Officers

Income Tax : Delhi High Court rules that TDS prosecution cannot proceed without proving an officer's connection with corporate management, sett...

February 25, 2024 1455 Views 0 comment Print

Limitation not prescribed for compounding of offences committed u/s. 279(2)

Income Tax : Madras High Court held that there is no limitation prescribed for compounding of the offences committed by an assessee u/s. 279(2)...

January 24, 2024 1317 Views 0 comment Print

Delhi HC Directs Reconsideration of Income Tax Compounding Application

Income Tax : Delhi High Court rejects compounding application due to incomplete bank statements. Learn about Sanjiv Gupta's case under IT Act S...

December 9, 2023 342 Views 0 comment Print


Latest Posts in Section 276B

AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

July 2, 2024 90 Views 0 comment Print

Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Section 278AA of the Income Tax Act.

Madras HC Dismisses Petitions on ITR Non-Filing; Allows Case Filing with Trial Court

March 28, 2024 1443 Views 0 comment Print

Madras High Court dismisses petitions challenging Income Tax Dept’s criminal complaint for ITR non-filing, grants liberty for trial court presentation. Read the judgment.

Delhi HC Clarifies TDS Prosecution Criteria for Corporate Officers

February 25, 2024 1455 Views 0 comment Print

Delhi High Court rules that TDS prosecution cannot proceed without proving an officer’s connection with corporate management, setting a key precedent.

New TDS Compliance for Employers under Section 192 & relevance of Form 12BB

February 20, 2024 2790 Views 1 comment Print

Stay updated with the latest TDS compliance under Section 192 of the I.T. Act, emphasizing the importance of Form 12BB for employers and employees.

Limitation not prescribed for compounding of offences committed u/s. 279(2)

January 24, 2024 1317 Views 0 comment Print

Madras High Court held that there is no limitation prescribed for compounding of the offences committed by an assessee u/s. 279(2). Thus, there cannot be any restriction/limitation for filing application for compounding of offence contrary to Section 279(2) of the IT Act, 1961.

Delhi HC Directs Reconsideration of Income Tax Compounding Application

December 9, 2023 342 Views 0 comment Print

Delhi High Court rejects compounding application due to incomplete bank statements. Learn about Sanjiv Gupta’s case under IT Act Sections 276C(1), 276D, and 277. Detailed judgment analysis included.

Pendency of BIFR Proceedings Justifies TDS Deposit Delay: Section 278AA Applies

November 6, 2023 390 Views 0 comment Print

Explore the legal case of Fusion Engineering Products vs. Union of India regarding a delay in TDS deposit and the quashing of criminal proceedings. Analysis and insights.

HC Quashes Section 276B Proceedings as TDS was already deposited & penalty proceedings were not initiated

September 4, 2023 1665 Views 0 comment Print

Analysis of Jharkhand High Court’s judgment in A.M. Enterprises Vs State of Jharkhand, quashing TDS-related criminal proceedings. Insights into Section 276B and its implications.

Initiation of Criminal Proceedings after TDS Deposit with Interest is invalid: HC

August 29, 2023 3987 Views 0 comment Print

Analysis of Jharkhand HC’s stance on TDS deposits, penalties, and implications on criminal proceedings when deposits are made with interest.

Section 276B Prosecution for delay in TDS Payment: Recent Judicial Analysis

August 23, 2023 28329 Views 1 comment Print

Delve into Section 276B of the Income Tax Act and its implications. Discover the nuances of the recent Supreme Court ruling in Dev Multicom Pvt Ltd’s case.

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