Delhi High Court: Mere Surmise & Conjectures Not Enough to Prosecute Person u/s 276D of IT Act - (23 Jul 2025)
DIRECT TAXATION
Delhi High Court has observed that mere surmise and conjectures is not enough to prosecute a person alleging a criminal offence under Section 276D of the Income Tax Act, 1961.
Tags : DELHI HIGH COURT SECTION 276D CRIMINAL OFFENCE
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