Prosecution under Section 276C(2) Unsustainable When Entire Tax Paid Before Filing of Complaint Madras High Court in G Square Layout Pvt. Ltd. v. DCIT (Crl.O.P.No.22880 of 2025) Facts: 1. The assessed filed its belated return for AY 2023-24 on 31st December 2023, admitting self-assessment tax of ₹ 8.72 crore but did not pay it…
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