Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1976 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (11) TMI 96 - HC - VAT and Sales TaxExtract: .......o avoid tax or furnish a false return. In the absence of any evidence that the assessee was actually motivated by any guilty intention, the imposition of the penalties cannot be sustained. They are set aside. The appellant will be entitled to consequential relief. The appeals are allowed. 6. This order will govern the disposal of these two appeals.
|