High Court Rules Insufficient Allegations for Vicarious Liability in TDS Non-Remittance Case u/ss 276B, 278B.

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....Offences punishable under Section 276B r.w.s. 278B - failure to remit TDS - Though Section 278B of the Act contemplates such vicarious liability, the basic requirement is, there must be specific allegation to that effect in the complaint which is lacking in the present case - HC....