https://www.taxtmi.com/highlights?id=102195 Section 39 permits personal recovery of a company's tax dues from a Director only after considering the availability of company assets, whether the person was a Director when the dues arose, and whether non-recovery resulted from negligence, misfeasance or breach of duty. The Director bears the statutory burden of establishing that non-recovery was not attributable to such conduct. Recovery from personal assets requires a hearing and a reasoned order on these matters, while recovery may first be pursued against company assets and subsequently against Directors under the statutory scheme. en-us Thu, 30 Jul 2026 08:52:44 +0530 Thu, 30 Jul 2026 08:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102195 Section 39 permits personal recovery of a company's tax dues from a Director only after considering the availability of company assets, whether the person was a Director when the dues arose, and whether non-recovery resulted from negligence, misfeasance or breach of duty. The Director bears the statutory burden of establishing that non-recovery was not attributable to such conduct. Recovery from personal assets requires a hearing and a reasoned order on these matters, while recovery may first be pursued against company assets and subsequently against Directors under the statutory scheme. Highlights VAT / Sales Tax Thu, 30 Jul 2026 08:52:44 +0530 https://www.taxtmi.com/highlights?id=102195