Offence u/s 276B r.w.s 278B - Whether the petitioner was ...

Court to Determine Tax Offense Validity Under Income Tax Act Sections 276B, 278B; Residency in Netherlands Key Issue.

March 22, 2023

Case Laws Income Tax HC

Offence u/s 276B r.w.s 278B - Whether the petitioner was actually residing in Netherland for Six years or not has to be decided at the time of trial of the complaint or at the appropriate stage which is permissible. At this stage, scope of inquiry is to ascertain as to whether the averments in the complaint are sufficient to constitute offences alleged against the petitioner or not. No interference is called for in order of issuance of process. - HC

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Offence u/s 276B r.w.s 278B - Whether the petitioner was ...

Court to Determine Tax Offense Validity Under Income Tax Act Sections 276B, 278B; Residency in Netherlands Key Issue.

March 22, 2023

Case Laws Income Tax HC

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