Penalty u/s 271(1(c) - With the omission of the expression ...

Section 271(1)(c) Penalty: No Need for Mens Rea Proof After 'Deliberately' Removed; Liability Seen as Civil, Not Criminal.

July 4, 2015

Case Laws Income Tax HC

Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section 271(1)(c ) is a civil liability and the wilful concealment is not an essential ingredient - HC

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Penalty u/s 271(1(c) - With the omission of the expression ...

Section 271(1)(c) Penalty: No Need for Mens Rea Proof After 'Deliberately' Removed; Liability Seen as Civil, Not Criminal.

July 4, 2015

Case Laws Income Tax HC

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