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1992 (4) TMI 2 - SC - Income TaxBy the introduction of section 278B by the Taxation Laws (Amendment) Act of 1975, with effect from October 1, 1975, it is enacted that, where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence
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