https://www.taxtmi.com/highlights?id=71768 Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC en-us Fri, 01 Sep 2023 08:55:29 +0530 Fri, 01 Sep 2023 08:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71768 Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC Highlights Income Tax Fri, 01 Sep 2023 08:55:29 +0530 https://www.taxtmi.com/highlights?id=71768