Wilful attempt to evade tax, etc. - Punishable offence - False claim of depreciation on land - the same...

Wilful attempt to evade tax, etc. - Punishable offence - False claim of depreciation on land - the same is scrutinized, firstly, by the auditors of the company. Secondly, by the directors of the company before endorsing their signatures on the final Balance Sheet. Therefore, it cannot be considered as a mere accounting mistake - HC .....

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