Income tax prosecution u/s 276CC where assessee filed belated return under section 139(4) – Allahabad High Court admits application In…
Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on…
Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…
Prosecution u/s 276CC quashed as accused age was more than 70 years at the time of commission of offence as…
Prosecution u/s 276CC-increase in threshold of tax payable, TDS to be considered in determining tax liability payable The existing provisions…
Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it…