https://www.taxtmi.com/caselaws?id=802404 Prosecution for delayed deposit of tax deducted at source requires a judicious exercise of discretion under applicable CBDT directions, including consideration of reasonable cause and relevant remittances. Payment of the tax, interest and late filing fee before the show-cause notice and the TDS statement filing deadline is relevant to that assessment. The prosecution guidelines also specify periods for sanction and complaint. Prosecution after payment of tax and interest, where applicable guidelines have been disregarded, may amount to an abuse of process. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802404 Prosecution for delayed deposit of tax deducted at source requires a judicious exercise of discretion under applicable CBDT directions, including consideration of reasonable cause and relevant remittances. Payment of the tax, interest and late filing fee before the show-cause notice and the TDS statement filing deadline is relevant to that assessment. The prosecution guidelines also specify periods for sanction and complaint. Prosecution after payment of tax and interest, where applicable guidelines have been disregarded, may amount to an abuse of process. Case-Laws Income Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802404