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2008 (2) TMI 277 - HC - Income TaxOffences and prosecution - Partner’s liability is restricted only to civil liability, not to criminal liability – burden is upon prosecution to prove that accused persons had an active role in business of firm – on basis of evidence led by prosecution, trial court acquitted the partners, on ground that burden was not discharged by prosecution to prove activeness of partners – no illegality with the order of trial court of acquittal of the accused members of the firm
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