Compounding of Income Tax Offences for belated Return filings: SC Ruling

Vinubhai Mohanlal Dobaria Vs Chief Commissioner Of Income Tax & Anr. (Supreme Court of India)

Supreme court order on meaning of first offence and compounding of offence for belated income tax return filings

Summary: Supreme Court addressed the issue of belated income tax return filings and the interpretation of first offence under Section 276CC of the Income Tax Act, 1961. The case involved Vinubhai Mohanlal Dobaria, who filed returns for AY 2011-12 and 2013-14 after their due dates, leading to allegations under Section

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