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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Prosecution u/s 276C(1) - allegation against Petitioner is of ...

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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