Prosecution establishment expenses in case of compounding of offences.

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..... and the litigation expenses are paid by the assessee. It is observed that a number of man hours of the Departmental officials are spent in identifying and processing a case from prosecution angle. It is therefore necessary that while compounding the offence, some compensation in the form of additional fees are charged from the erring tax payers for this effort. The idea behind charging the prosecu .....

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