Section 78 Penalty Requires Intent to Evade Taxes, Not Just Non-Payment or Short-Payment of Duties.

Section 78 Penalty Requires Intent to Evade Taxes, Not Just Non-Payment or Short-Payment of Duties. https://www.taxtmi.com/highlights?id=45003 Imposition of penalty u/s 78 - mere non-payment of short-payment of duties or taxes cannot be construed as with an intent to evade duties/taxes. There must be something more than mere failure to pay taxes for invoking the provisions of Section 78 ibid. en-us Fri, 08 Mar 2019 10:44:12 +0530 Fri, 08 Mar 2019 10:44:12 +0530 TaxTMI RSS Generator Section 78 Penalty Requires Intent to Evade Taxes, Not Just Non-Payment or Short-Payment of Duties. https://www.taxtmi.com/highlights?id=45003 Imposition of penalty u/s 78 - mere non-payment of short-payment of duties or taxes cannot be construed as with an intent to evade duties/taxes. There must be something more than mere failure to pay taxes for invoking the provisions of Section 78 ibid. Highlights Service Tax Fri, 08 Mar 2019 10:44:12 +0530 https://www.taxtmi.com/highlights?id=45003