https://www.taxtmi.com/caselaws?id=754083 The Telangana HC allowed the Criminal Petition under Section 482 of Cr.P.C., quashing proceedings against the accused under Section 276C(2) read with 278B of the Income Tax Act. The Court found no willful tax evasion, as the accused promptly paid the outstanding tax and interest upon realizing the mistake, negating a culpable mental state presumption. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 15 Jun 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754083 The Telangana HC allowed the Criminal Petition under Section 482 of Cr.P.C., quashing proceedings against the accused under Section 276C(2) read with 278B of the Income Tax Act. The Court found no willful tax evasion, as the accused promptly paid the outstanding tax and interest upon realizing the mistake, negating a culpable mental state presumption. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754083