https://www.taxtmi.com/highlights?id=71262 Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the offences have been prima facie made out - The statutory presumption u/s 278E comes into operation. - High Court refused to interfere with the prosecution proceedings - HC en-us Wed, 02 Aug 2023 14:16:04 +0530 Wed, 02 Aug 2023 14:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71262 Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the offences have been prima facie made out - The statutory presumption u/s 278E comes into operation. - High Court refused to interfere with the prosecution proceedings - HC Highlights Income Tax Wed, 02 Aug 2023 14:16:04 +0530 https://www.taxtmi.com/highlights?id=71262