Prosecution establishment expenses now charged in addition to compounding and litigation fees for income-tax offences. Prosecution Establishment Expenses are required to be charged in addition to the compounding fee and litigation expenses when compounding offences under the Income-tax Act, to compensate the Department for prosecution-related time and resources; a graded fixed fee schedule applies according to the scale of tax involved, and these amounts are expressly additive to existing compounding and litigation charges.
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Provisions expressly mentioned in the judgment/order text.
Prosecution establishment expenses now charged in addition to compounding and litigation fees for income-tax offences.
Prosecution Establishment Expenses are required to be charged in addition to the compounding fee and litigation expenses when compounding offences under the Income-tax Act, to compensate the Department for prosecution-related time and resources; a graded fixed fee schedule applies according to the scale of tax involved, and these amounts are expressly additive to existing compounding and litigation charges.
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