https://www.taxtmi.com/caselaws?id=437232 Criminal liability for non-remittance of tax deducted at source cannot be fastened on a person who was only a contractual finance adviser and not an employee or principal officer of the company. In the absence of any allegation or material showing control over day-to-day affairs, tax compliance, or a specific overt act linked to the default, there was no basis for vicarious liability under the Income-tax Act or the Indian Penal Code. The criminal proceeding and cognizance order against the adviser were quashed. en-us Mon, 10 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437232 Criminal liability for non-remittance of tax deducted at source cannot be fastened on a person who was only a contractual finance adviser and not an employee or principal officer of the company. In the absence of any allegation or material showing control over day-to-day affairs, tax compliance, or a specific overt act linked to the default, there was no basis for vicarious liability under the Income-tax Act or the Indian Penal Code. The criminal proceeding and cognizance order against the adviser were quashed. Case-Laws Income Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437232