Income Tax, Update

Grant of sanction under Section 279 of the Income Tax Act necessary for prosecution: Delhi HC

The Delhi High Court in the case of Indo Arya Central Transport  Limited & Ors. vs. Commissioner of Income Tax (TDS), Delhi -1 & Anr. has held that the Revenue has the burden to prove that a valid sanction had been granted for prosecution under section 279 of the Income Tax Act, based on documents and evidence produced before the sanctioning authority.

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