False or incomplete filings: amendment extends liability to persons who furnish or file false information or documents. Amendment inserts liability for furnishing or filing false, incorrect or incomplete information, returns, reports, books or other documents into section 19A by adding that phrase after the existing words in both clause (a) and clause (b), thereby extending the provision to persons who submit misleading or deficient documentation.
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: amendment extends liability to persons who furnish or file false information or documents.
Amendment inserts liability for furnishing or filing false, incorrect or incomplete information, returns, reports, books or other documents into section 19A by adding that phrase after the existing words in both clause (a) and clause (b), thereby extending the provision to persons who submit misleading or deficient documentation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.