https://www.taxtmi.com/caselaws?id=18598 The Judge S. V. Maruthi acquitted the accused individuals in a case involving sections 277 and 278 of the Income-tax Act. The accused were charged with making false statements to evade tax, but the judge found them not liable for tax payment under section 230A. Emphasizing the necessity of proving tax evasion for offenses under sections 277 and 278, the judge dismissed the appeal, citing the absence of tax evasion by the accused. The judgment clarifies that punishment under section 277 requires actual tax evasion, highlighting the significance of establishing tax evasion to penalize individuals for false statements in tax matters. en-us Tue, 05 Dec 1995 00:00:00 +0530 Thu, 01 Oct 2009 18:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18598 The Judge S. V. Maruthi acquitted the accused individuals in a case involving sections 277 and 278 of the Income-tax Act. The accused were charged with making false statements to evade tax, but the judge found them not liable for tax payment under section 230A. Emphasizing the necessity of proving tax evasion for offenses under sections 277 and 278, the judge dismissed the appeal, citing the absence of tax evasion by the accused. The judgment clarifies that punishment under section 277 requires actual tax evasion, highlighting the significance of establishing tax evasion to penalize individuals for false statements in tax matters. Case-Laws Income Tax Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18598