Mensrea Necessary to Establish Offence of Delayed Filing of ITR: Rajasthan HC

In a significant legal development, the High Court of Judicature for Rajasthan, Bench at Jaipur, recently upheld the acquittal of an accused respondent in a notable tax evasion case.  The case centered around alleged violations of Section 276 CC of the Income Tax Act, 1961.The judgment, delivered by Justice Anoop Kumar Dhand, sheds light on

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