https://www.taxtmi.com/article/detailed?id=6577 Where a consultant fabricates challans or misappropriates funds, the assessee retains liability for tax and interest but may avoid penalties if unaware of the consultant's fraud and able to prove bona fide reliance-through cash book entries, bank withdrawals, and professional certifications-and if the tax and interest are discharged on discovery. Vicarious liability does not automatically apply where the agent acted beyond conferred authority, and signatures on returns prepared by the consultant are not dispositive. en-us Mon, 14 Dec 2015 10:14:27 +0530 Mon, 14 Dec 2015 10:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6577 Where a consultant fabricates challans or misappropriates funds, the assessee retains liability for tax and interest but may avoid penalties if unaware of the consultant's fraud and able to prove bona fide reliance-through cash book entries, bank withdrawals, and professional certifications-and if the tax and interest are discharged on discovery. Vicarious liability does not automatically apply where the agent acted beyond conferred authority, and signatures on returns prepared by the consultant are not dispositive. Articles Service Tax Mon, 14 Dec 2015 10:14:27 +0530 https://www.taxtmi.com/article/detailed?id=6577