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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Refund on the basis of forged TDS certificates - criminal ...

Income Tax

March 24, 2015

Refund on the basis of forged TDS certificates - criminal prosecution - respondent-accused, who was an Advocate, had just submitted the income tax return on behalf of main assessee, cannot possibly be and indeed could not legally be held liable for criminal prosecution for procuring the documents by main assessee in order to attract the penal provisions of offences in question - HC

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