https://www.taxtmi.com/caselaws?id=774542 The SC dismissed the petition and declined to interfere with the HC's order quashing prosecution under sections 276B/278AA where institutions failed to deduct tax timely but subsequently deducted and remitted the tax; the delay was attributable to staff absence for maternity leave and was not wanton, having been rectified. The SC upheld the High Court's exercise of discretion under Article 136, while leaving any question of law open, and dismissed any pending applications. en-us Tue, 08 Jul 2025 00:00:00 +0530 Mon, 08 Sep 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774542 The SC dismissed the petition and declined to interfere with the HC's order quashing prosecution under sections 276B/278AA where institutions failed to deduct tax timely but subsequently deducted and remitted the tax; the delay was attributable to staff absence for maternity leave and was not wanton, having been rectified. The SC upheld the High Court's exercise of discretion under Article 136, while leaving any question of law open, and dismissed any pending applications. Case-Laws Income Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774542