False or incomplete filings expanded as actionable non-compliance under section 15A, covering returns, reports and documents. The amendment adds that a person who furnishes or files false, incorrect or incomplete information, return, report, books or other documents is encompassed alongside one who fails to furnish required material, and inserts identical language into both limbs of the provision to extend coverage to inaccuracies and omissions in prescribed submissions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
False or incomplete filings expanded as actionable non-compliance under section 15A, covering returns, reports and documents.
The amendment adds that a person who furnishes or files false, incorrect or incomplete information, return, report, books or other documents is encompassed alongside one who fails to furnish required material, and inserts identical language into both limbs of the provision to extend coverage to inaccuracies and omissions in prescribed submissions.
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