Income Tax : Understand the compounding of offences under the Income-tax Act, 1961, including categories, charges, and procedures as per the Fi...
Income Tax : Learn about prosecution under IT Act sections 275A to 280, including penalties and conditions for launching prosecution....
Income Tax : Learn about the compounding of offences under direct tax laws, including eligible offences, competent authorities, and the process...
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...
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...
Income Tax : India decriminalizes minor direct tax offenses to ease compliance. New measures include litigation management, compounding guideli...
Income Tax : From October 2024, Section 276B of the Income-tax Act will exempt individuals from prosecution for timely payment of deducted tax....
Income Tax : Held that wherever a company is required to deduct tax at source and to pay it to the account of the Central Government, failure o...
Income Tax : Orissa HC quashes criminal proceedings against Metaliks Ltd for delayed TDS deposit, citing financial distress and COVID-19 impact...
Income Tax : ITAT Hyderabad rules in favor of Karimnagar DCCB, granting immunity from penalty under Section 270AA. The appeal challenges tax pe...
Income Tax : Orissa High Court quashes TDS prosecution against Yash Marothia, citing delays due to COVID-19 and prior judicial precedent in sim...
Income Tax : Orissa HC examines TDS prosecution in D.N. Homes case, focusing on COVID-19 delays and reasonable cause under Section 278AA of the...
Learn about prosecution under IT Act sections 275A to 280, including penalties and conditions for launching prosecution.
Learn about the compounding of offences under direct tax laws, including eligible offences, competent authorities, and the process involved.
Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.
From October 2024, Section 276B of the Income-tax Act will exempt individuals from prosecution for timely payment of deducted tax. Learn about the new provisions.
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 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 High Court rules that TDS prosecution cannot proceed without proving an officer’s connection with corporate management, setting a key precedent.
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.
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 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.
