Varun Sood v. ACIT: The Delhi High Court in the writ W.P.(C) 8577/2019 has held that TDS prosecution can’t be initiated against any officer without establishing an administrative connection wherein in pursuance to this the bench further observed that merely because a person holds an office in a corporate entity, it would not be sufficient to make him as s a principal officer u/s 2(35) until and unless he is established to be connected with the management or administration of the company. Mere the assumption by the AO would not be sufficient for the principal officer.
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