Failure to file returns - For offences u/s 276CC the court has ...

Court Presumes Criminal Intent in Tax Return Failures u/s 276CC; Accused Must Prove Otherwise Beyond Reasonable Doubt.

February 1, 2014

Case Laws Income Tax SC

Failure to file returns - For offences u/s 276CC the court has to presume the existence of mens rea and it is for the accused to prove the contrary and that too beyond reasonable doubt - The appellants have to prove the circumstances which prevented them from filing the returns - SC

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Failure to file returns - For offences u/s 276CC the court has ...

Court Presumes Criminal Intent in Tax Return Failures u/s 276CC; Accused Must Prove Otherwise Beyond Reasonable Doubt.

February 1, 2014

Case Laws Income Tax SC

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