Income Tax Act , particularly, Sections 192 , 200 ,
206 , 271C and 276B -BB, like other employees, the respondent was
liable to pay income ... Central Government and failure to pay the tax collected at
source.
"276B. If a person fails to pay to the credit of the
Central
disentitle the payer to any allowance apart from prosecution
under Section 276B . Thus, Section 195 imposes a statutory
obligation on any person responsible for paying
prosecution can be launched if the ingredients of the offence under section 276B of the Income-tax Act, 1961, namely failure
Association Cochin
Branch as the first accused, alleging offences punishable under
section 276B of the Income Tax Act, 1961.
2. According to the complainant
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate ... looking to the
provisions of sec. 276B of the Act, learned Judge cannot award such
lesser sentence. She has also placed reliance on the decision
