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    <title>2018 (1) TMI 908 - UTTARAKHAND HIGH COURT</title>
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    <description>The court held that the directors of M/s Sunshine Industries Ltd. are not personally liable for the company&#039;s tax dues. Recovery notices issued to the directors were deemed invalid as there was no evidence of fraud or misrepresentation. The court emphasized that without statutory provisions or proof of wrongdoing, directors&#039; personal assets cannot be attached for the company&#039;s dues. The writ petition was allowed, and the recovery notice was set aside.</description>
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    <pubDate>Thu, 07 Dec 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=354172</link>
      <description>The court held that the directors of M/s Sunshine Industries Ltd. are not personally liable for the company&#039;s tax dues. Recovery notices issued to the directors were deemed invalid as there was no evidence of fraud or misrepresentation. The court emphasized that without statutory provisions or proof of wrongdoing, directors&#039; personal assets cannot be attached for the company&#039;s dues. The writ petition was allowed, and the recovery notice was set aside.</description>
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      <pubDate>Thu, 07 Dec 2017 00:00:00 +0530</pubDate>
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