Court Rules Registration and Agreement Terms Don't Prove Intentional Tax Non-Payment or Suppression with Malicious Intent.

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....Merely because the petitioner got himself registered and by way of abundant caution incorporated and accepted its liability in one of the terms of agreement, as and when arises, that ipso facto cannot be adjudged as his deliberate act of non-payment of tax alleging suppression and mala fide intention. - HC....