https://www.taxtmi.com/caselaws?id=758730 The HC of Kerala quashed the proceedings against the accused in CC No.637/2014, involving allegations under Section 276B of the Income Tax Act for non-deduction of TDS. The court agreed with the petitioners that prosecution was unwarranted since they rectified the oversight by paying the due amount with penal interest. en-us Thu, 05 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758730 The HC of Kerala quashed the proceedings against the accused in CC No.637/2014, involving allegations under Section 276B of the Income Tax Act for non-deduction of TDS. The court agreed with the petitioners that prosecution was unwarranted since they rectified the oversight by paying the due amount with penal interest. Case-Laws Income Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758730