{"id":1887,"date":"2018-07-30T07:04:42","date_gmt":"2018-07-30T07:04:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kalanithi-maran-v-uoi-2018-405-itr-356-mad-hc\/"},"modified":"2018-09-18T02:10:41","modified_gmt":"2018-09-18T02:10:41","slug":"kalanithi-maran-v-uoi-2018-405-itr-356-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalanithi-maran-v-uoi-2018-405-itr-356-mad-hc\/","title":{"rendered":"Kalanithi Maran v. UOI (2018) 405 ITR 356\/ 256 Taxman 260\/ 304 CTR 17 \/ 168 DTR 385(Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ,non-Executive Chairman is not involved In Day-To-Day affairs of company .Managing Director admitting Liability and entering into negotiations with revenue .Prosecution\u00a0 for Failure to pay to the credit tax deducted at source \u00a0of Non-Executive Chairman\u00a0 is held to be not valid. It was contended that , as per S.276B, of the Act, a person who is in charge of and is responsible to the company for the conduct of the business of the company\u00a0 can be prosecuted .The test laid down by S.276B is entirely different and distinct from that laid down by S.2(35) of the Act. S 2(35) is relevant only for imposing a penalty on a person and is not relevant for deciding whether he should be prosecuted for an offence under the Act . \u00a0( FY. 2013-14 to 2014-15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions &#8211; Failure to pay to the credit tax deducted at source -Non-Executive Chairman is not involved In Day-To-Day affairs of company \u2014 Managing Director admitting Liability and entering into negotiations with revenue \u2014 Prosecution of Non-Executive Chairman  is held to be not valid . [ S.2(35) ,278AA]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1887","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ur","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1887"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1887\/revisions"}],"predecessor-version":[{"id":2419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1887\/revisions\/2419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}