The defence asserted that the prosecution lacked merit as the tax was eventually paid and there was no mens rea (criminal intent) involved
The High Court of Jharkhand has quashed criminal proceedings against a tractor trader and franchisee of Mahindra and Mahindra, in a case related to alleged tax evasion. The proceedings were initiated under Sections 276(C)(2) and 277 of the Income Tax Act, 1961. The Income Tax Department had prosecuted Singh, alleging that although he filed his…
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