Compounding of an offence allows payment to avert prosecution in income tax cases, providing an alternative to criminal trial. Compounding of an offence is a mechanism in income tax law allowing a person liable for a tax-related offence to obtain relief from criminal prosecution by making a monetary payment, serving as a non-litigious settlement alternative to prosecutorial proceedings.
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Provisions expressly mentioned in the judgment/order text.
Compounding of an offence allows payment to avert prosecution in income tax cases, providing an alternative to criminal trial.
Compounding of an offence is a mechanism in income tax law allowing a person liable for a tax-related offence to obtain relief from criminal prosecution by making a monetary payment, serving as a non-litigious settlement alternative to prosecutorial proceedings.
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