The prosecution proceedings are held in criminal courts and the not just the revenue channels as the revenue starts criminal processes against the assessee for the tax due and normal recovery. Thus, the prosecution is a serious consequence of income tax evasion.

If you have missed this session sponsored by Riverus Telescope, check this video where Adv. Singh has covered a wide range of topics related to prosecution from background and concepts to strategies. 

Access Ready Research on Prosecution Issues

On Riverus Telescope

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