https://www.taxtmi.com/caselaws?id=13789 The judgment upheld the appeal by the Income-tax Department challenging the acquittal under section 276B of the Income-tax Act for failure to pay tax deducted at source. The court established the liability of the accused firm for not remitting the tax on time, imposing a fine on the firm. However, a partner was acquitted as he was not directly involved in the firm's management. The judgment emphasized determining guilt based on the law applicable during the offense period, not at the time of judgment, ensuring justice in accordance with the prevailing legal provisions. en-us Tue, 04 Sep 2001 00:00:00 +0530 Thu, 02 Jul 2009 17:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13789 The judgment upheld the appeal by the Income-tax Department challenging the acquittal under section 276B of the Income-tax Act for failure to pay tax deducted at source. The court established the liability of the accused firm for not remitting the tax on time, imposing a fine on the firm. However, a partner was acquitted as he was not directly involved in the firm's management. The judgment emphasized determining guilt based on the law applicable during the offense period, not at the time of judgment, ensuring justice in accordance with the prevailing legal provisions. Case-Laws Income Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13789