Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
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