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Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Vicarious criminal liability under sections 276CC and 278B cannot be fastened on a former director who had resigned before the company's default period for non-filing of return arose. Form 32 and company master data showed that the director had ceased to hold office before the relevant assessment-year default, so the foundational requirement for prosecution was absent. The court therefore found no attributable offence against him, rejected reliance on compounding guidelines, and quashed the process and revisional order only as to that person while the prosecution continued against the remaining accused.
Vicarious criminal liability under sections 276CC and 278B cannot be fastened on a former director who had resigned before the company's default period for non-filing of return arose. Form 32 and company master data showed that the director had ceased to hold office before the relevant assessment-year default, so the foundational requirement for prosecution was absent. The court therefore found no attributable offence against him, rejected reliance on compounding guidelines, and quashed the process and revisional order only as to that person while the prosecution continued against the remaining accused.
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