https://www.taxtmi.com/caselaws?id=25615 The court dismissed the revision petitions, holding that there was a prima facie case of non-deduction/short deduction of tax under section 276B of the Income-tax Act, 1961. It was determined that a firm could be prosecuted under section 276B and punished with a fine, partners could be charged based on the evidence, the charges were detailed and not vague, and mens rea was not necessary for conviction under section 276B. en-us Fri, 12 Sep 1986 00:00:00 +0530 Fri, 29 Jan 2010 17:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25615 The court dismissed the revision petitions, holding that there was a prima facie case of non-deduction/short deduction of tax under section 276B of the Income-tax Act, 1961. It was determined that a firm could be prosecuted under section 276B and punished with a fine, partners could be charged based on the evidence, the charges were detailed and not vague, and mens rea was not necessary for conviction under section 276B. Case-Laws Income Tax Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25615