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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Complaint u/s 276(C)/277 - punishment for making false statement ...

Income Tax

October 3, 2018

Complaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - In every prosecution case, the Court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. No doubt, this presumption is a rebuttable one.

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