Presumption as to culpable mental state – Section 278E

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..... osecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the .....

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..... motive or knowledge of a fact or belief in, or reason to believe, a fact. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementin .....

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