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    <title>2021 (9) TMI 656 - MADRAS HIGH COURT</title>
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    <description>The Court quashed the criminal proceedings in E.O.C.C.Nos.613 and 614 of 2017, finding no evidence of wilful tax evasion by the petitioner, a paper manufacturing company. Despite the petitioner&#039;s payment of the penalty amount during the appeal process, the respondent proceeded with criminal prosecution, which the Court deemed unsustainable. The Court emphasized the prompt payment by the petitioner and closed the connected miscellaneous petitions, ruling in favor of the petitioner and against the respondent&#039;s allegations of tax evasion.</description>
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    <pubDate>Wed, 11 Aug 2021 00:00:00 +0530</pubDate>
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      <description>The Court quashed the criminal proceedings in E.O.C.C.Nos.613 and 614 of 2017, finding no evidence of wilful tax evasion by the petitioner, a paper manufacturing company. Despite the petitioner&#039;s payment of the penalty amount during the appeal process, the respondent proceeded with criminal prosecution, which the Court deemed unsustainable. The Court emphasized the prompt payment by the petitioner and closed the connected miscellaneous petitions, ruling in favor of the petitioner and against the respondent&#039;s allegations of tax evasion.</description>
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