https://www.taxtmi.com/caselaws?id=794424 Conviction under Section 277 of the Income-tax Act was sustained where the return contained a false TDS certificate and an unsupported housing-loan deduction claim used to seek an unlawful refund. The enquiry found that the claimed loan account did not exist and the document relied on was forged. Section 278E operated to presume culpable mental state, and the accused failed to rebut that presumption or give a satisfactory explanation. With concurrent findings of guilt by the trial and appellate courts, no ground for revisional interference was made out, and the conviction and sentence were upheld. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794424 Conviction under Section 277 of the Income-tax Act was sustained where the return contained a false TDS certificate and an unsupported housing-loan deduction claim used to seek an unlawful refund. The enquiry found that the claimed loan account did not exist and the document relied on was forged. Section 278E operated to presume culpable mental state, and the accused failed to rebut that presumption or give a satisfactory explanation. With concurrent findings of guilt by the trial and appellate courts, no ground for revisional interference was made out, and the conviction and sentence were upheld. Case-Laws Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794424