https://www.taxtmi.com/caselaws?id=792291 A discharge from prosecution under Section 276B could not stand where it was based on a common finding that the director was not shown to be involved in the company's day-to-day affairs, and that basis had already been interfered with in connected proceedings. The court set aside the discharge as against the accused and restored the prosecution, leaving the accused free to show before the trial court that there was no material linking him to the company's management. The matter was therefore remitted for fresh consideration on his role in the company's affairs. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792291 A discharge from prosecution under Section 276B could not stand where it was based on a common finding that the director was not shown to be involved in the company's day-to-day affairs, and that basis had already been interfered with in connected proceedings. The court set aside the discharge as against the accused and restored the prosecution, leaving the accused free to show before the trial court that there was no material linking him to the company's management. The matter was therefore remitted for fresh consideration on his role in the company's affairs. Case-Laws Income Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792291