District Court directs framing of prosecution charges for non-declaration of foreign income / investment

Feb 05,2019

Delhi District Court directs framing of prosecution charges u/s. 277 of the Income-tax Act on accused – assessee (an individual) for not declaring any foreign income /foreign investment / income from foreign assets while furnishing return of income for AY 2013-14, holds that “on the basis of the material available on record, prima facie case for an offence u/s 277…is made out against the accused..”; Court observes that the information received from the com...


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