https://www.taxtmi.com/caselaws?id=18978 A criminal complaint alleging contravention of section 194A read with rule 30 and prosecution under section 276B could not be quashed at the threshold because the dispute whether tax deductible at source was actually withheld and remitted raised factual questions requiring evidence. The court held that such issues were for trial determination and could not be decided solely on the petitioner's version of events. On that basis, the complaint was held not liable to be quashed and the petition was dismissed. en-us Wed, 22 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 11:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18978 A criminal complaint alleging contravention of section 194A read with rule 30 and prosecution under section 276B could not be quashed at the threshold because the dispute whether tax deductible at source was actually withheld and remitted raised factual questions requiring evidence. The court held that such issues were for trial determination and could not be decided solely on the petitioner's version of events. On that basis, the complaint was held not liable to be quashed and the petition was dismissed. Case-Laws Income Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18978