12 August 2024


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Delhi High Court: Mere Surmise & Conjectures Not Enough to Prosecute Person u/s 276D of IT Act - 23.07.2025

Delhi High Court has observed that mere surmise and conjectures is not enough to prosecute a person alleging a criminal offence under Section 276D of the Income Tax Act, 1961.

Tags : Delhi High Court Section 276D Criminal Offence

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