https://www.taxtmi.com/caselaws?id=19806 A prosecution for failure to deduct and deposit tax at source under the Income-tax Act was held unsustainable where a final Tribunal order had already found that tax liability for expatriate employees rested on the Indian Railways under the agreement. The Court noted that a criminal court is not strictly bound by the Tribunal's finding and must decide on its own evidence, but a final departmental or appellate adjudication that negates the factual foundation of the offence carries decisive weight. Because the basis of the alleged default stood displaced, continuation of the criminal proceedings was quashed as unjust and unfair. en-us Tue, 24 May 1994 00:00:00 +0530 Mon, 09 Nov 2009 17:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19806 A prosecution for failure to deduct and deposit tax at source under the Income-tax Act was held unsustainable where a final Tribunal order had already found that tax liability for expatriate employees rested on the Indian Railways under the agreement. The Court noted that a criminal court is not strictly bound by the Tribunal's finding and must decide on its own evidence, but a final departmental or appellate adjudication that negates the factual foundation of the offence carries decisive weight. Because the basis of the alleged default stood displaced, continuation of the criminal proceedings was quashed as unjust and unfair. Case-Laws Income Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19806