Case Law Details
Case Name : Manav Menon Vs DCIT (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Manav Menon Vs DCIT (Madras High Court)
Madras High Court held that initiation of prosecution for the offence punishable u/s. 276CC of the Income Tax Act cannot be sustained as proviso to section 276CC grants relief to assessee when tax payable determined by regular assessment, as reduced by advance tax paid and TDS, does not exceed Rs.3,000/-.
Facts-
The respondent filed complaint for the offence punishable u/s. 276CC of the Income Tax
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.