Mere delayed payment of tax without evidence of wilful attempt to evade cannot attract prosecution.
Mere delayed payment of tax without evidence of wilful attempt to evade cannot attract prosecution. Issue Whether the mere delayed payment of assessed tax, in the absence of circumstances evidencing a wilful attempt to evade, constitutes an offence under Section 276C(2) when read with the presumption of culpable mental state under Section 278E, and whether… Read More »