Medha Servo Drives Private Limited Vs Asst. Commr, State Tax
Date: November 17, 2022
Subject Matter
Merely use of expression "mens rea" does not amount to concluding that there was a willful attempt to evade the payment of tax
Summary
Though the order passed by the Appellate Authority is 22 pages order, there is absolutely no discussion on the question as to whether the mens rea was established. I t is well settled that by merely using the expression “mens rea”, it wou…
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