https://www.taxtmi.com/caselaws?id=304419 Section 278B vicarious criminal liability for company offences applies only where the complaint pleads a factual basis showing that the accused was in charge of, and responsible for, the company's business, or was personally involved through consent, connivance, or neglect. A non-executive nominee director is not liable merely because of office, and a bare assumption that every director is a principal officer is insufficient. Without material showing control over, or legal responsibility for, the company's affairs, prosecution for non-remittance of tax deducted at source is unwarranted. en-us Fri, 25 Oct 2019 00:00:00 +0530 Mon, 26 Sep 2022 08:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304419 Section 278B vicarious criminal liability for company offences applies only where the complaint pleads a factual basis showing that the accused was in charge of, and responsible for, the company's business, or was personally involved through consent, connivance, or neglect. A non-executive nominee director is not liable merely because of office, and a bare assumption that every director is a principal officer is insufficient. Without material showing control over, or legal responsibility for, the company's affairs, prosecution for non-remittance of tax deducted at source is unwarranted. Case-Laws Income Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304419