Prosecution u/s 276C(1) - allegation against Petitioner is of ...
Case Laws Income Tax
December 21, 2021
Prosecution u/s 276C(1) - allegation against Petitioner is of evasion of tax - Petitioner failed to substantiate the claim of purchases - Taking into consideration accusations in the complaint and material on record, we are satisfied that, prima facie, the ingredients of the offences under Section 276C(1) of the said Act are satisfied. - HC
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