1995 (10) TMI 11
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.... committed offences under sections 276C(1) and 277 of the Income-tax Act, 1961, and sections 193, 196 and 420 read with section 511 of the Indian Penal Code, 1860. It is stated in the complaint that the account books have been fabricated to make it appear as if a sum of Rs. 5,00,000 had been received from Associated Liquor Traders and paid to arrack blending unit, whereas in fact there was no such....
TaxTMI