https://www.taxtmi.com/caselaws?id=200321 The private limited company and its directors were charged under Section 276-B of the Income Tax Act for failing to deduct tax at source. The company was convicted, but one director was acquitted due to a technicality regarding notice under Section 2(35) of the Act. The court held that the company, as a legal entity, remained liable for prosecution under Section 276-B, overturning the lower court's acquittal and restoring the orders of conviction and sentence. en-us Tue, 08 Feb 2011 00:00:00 +0530 Mon, 26 Mar 2018 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200321 The private limited company and its directors were charged under Section 276-B of the Income Tax Act for failing to deduct tax at source. The company was convicted, but one director was acquitted due to a technicality regarding notice under Section 2(35) of the Act. The court held that the company, as a legal entity, remained liable for prosecution under Section 276-B, overturning the lower court's acquittal and restoring the orders of conviction and sentence. Case-Laws Income Tax Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200321