https://www.taxtmi.com/caselaws?id=798592 The twelve-month period for enhanced compounding charges under the 2024 and 2022 Compounding Guidelines runs from actual service of the prosecution complaint, not its filing date. The 2024 Guidelines apply to pending compounding applications, and their requirement that the complaint be served promptly supports a fair calculation of time-based differential charges. Computing the period from filing would be inappropriate where the accused had neither been served nor made aware of the complaint. Consequently, a compounding application filed within twelve months of service attracts normal charges rather than the fifty per cent enhanced rate. en-us Tue, 01 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798592 The twelve-month period for enhanced compounding charges under the 2024 and 2022 Compounding Guidelines runs from actual service of the prosecution complaint, not its filing date. The 2024 Guidelines apply to pending compounding applications, and their requirement that the complaint be served promptly supports a fair calculation of time-based differential charges. Computing the period from filing would be inappropriate where the accused had neither been served nor made aware of the complaint. Consequently, a compounding application filed within twelve months of service attracts normal charges rather than the fifty per cent enhanced rate. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798592