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Supreme Court: HDFC Bank is a Juristic Person, Question of Mens Rea Does Not Arise - (23 Oct 2024)

DIRECT TAXATION

SC while quashing a criminal case against HDFC Bank Ltd. for violating IT Dept. order, has stated that the bank is a juristic person and question of mens rea does not arise. However there is nothing to show that the bank had dishonestly induced someone deceived to deliver any property to any person.

Tags : SUPREME COURT   MENS REA   JURISTIC PERSON  

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