Tag Archives: State of Jharkhand

Section 277 Conviction Upheld As Taxpayer Failed To Rebut Presumption For Submitting Forged Documents

By | July 25, 2026

Section 277 Conviction Upheld As Taxpayer Failed To Rebut Presumption For Submitting Forged Documents Issue Validity of Conviction for False Statement in Verification under Section 277: Whether the conviction and sentence under Section 277 (read with Section 278E) are sustainable when an employee-assessee claims a fraudulent tax refund using a forged TDS certificate and a… Read More »