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Gujarat HC: To Compound Tax Evasion Offences, Assessee Should Pay Whole Tax Amount Evaded - (31 Jan 2020)

DIRECT TAXATION

Gujarat High Court has held that 100% of the tax sought to be evaded is to be paid for compounding of a tax evasion offences under Section 276C (1) of the Income Tax Act, 1961, and not 100% of the amount sought on offence pertains to willful attempt to evade tax.

Tags : GUJARAT HIGH COURT   COMPOUNDING OF TAX EVASION OFFENCE  

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