Section 276C(2) demands proof of deliberate evasion, not just default. Recently, Hon’ble Justice S.M. Modak in a landmark Bombay High Court ruling in a criminal Writ Petition No. 3840 of 2025 has held that Section 276C(2) demands proof of deliberate evasion and not mere default in payment. Assessee triumphed against prosecution under Section 276C(2)…
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