Income Tax Prosecution u/s 276CC – Default willful or not to be decided by Trial Court
March 10, 2023
High Courts, Income Tax
Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on the basis of evidence adduced – High Court ABCAUS Neutral Case Law Citation:ABCAUS 3685 (2023) (03) HC In the instant case, the assessee had filed a Petition before …