False entry defined as forged or falsified documents and invoices without actual supply, attracting penalty under section 271AAD. False entry includes (a) use or intended use of forged or falsified documents such as false invoices or other false documentary evidence; (b) use of invoices claiming supply or receipt of goods or services where no actual supply or receipt occurred; and (c) use of invoices for transactions to or from persons who do not exist.
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 entry defined as forged or falsified documents and invoices without actual supply, attracting penalty under section 271AAD.
False entry includes (a) use or intended use of forged or falsified documents such as false invoices or other false documentary evidence; (b) use of invoices claiming supply or receipt of goods or services where no actual supply or receipt occurred; and (c) use of invoices for transactions to or from persons who do not exist.
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