https://www.taxtmi.com/manuals?id=2712 Section 137 imputes personal criminal liability to entities and responsible individuals: a company and every person in charge of its business at the time of an offence are deemed to be guilty and liable to prosecution; consent, connivance or negligence by officers similarly imputes guilt to directors, managers, secretaries or other officers. The rule extends to partnerships, LLPs, HUFs and trusts, where partners, Kartas or managing trustees are deemed guilty. A defence exists if the accused proves lack of connection to the offence or that all possible measures were taken to prevent it. en-us Tue, 09 May 2023 16:04:00 +0530 Tue, 06 Jun 2023 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2712 Section 137 imputes personal criminal liability to entities and responsible individuals: a company and every person in charge of its business at the time of an offence are deemed to be guilty and liable to prosecution; consent, connivance or negligence by officers similarly imputes guilt to directors, managers, secretaries or other officers. The rule extends to partnerships, LLPs, HUFs and trusts, where partners, Kartas or managing trustees are deemed guilty. A defence exists if the accused proves lack of connection to the offence or that all possible measures were taken to prevent it. Manuals GST Tue, 09 May 2023 16:04:00 +0530 https://www.taxtmi.com/manuals?id=2712