Mere Delay In Paying Income Tax Does Not Amount To Wilful Tax Evasion: Bombay High Court
30 July 2026 5:52 PM IST
Service Tax | Extended Limitation Cannot Be Invoked Without Mens Rea, Deliberate Intent To Evade Duty To Be Proven: CESTAT Chandigarh
17 Dec 2025 2:10 PM IST
Customs Act | Mens Rea Mandatory For Penalty U/S 114AA; Assessee Cannot Be Punished On Assumptions: CESTAT Chennai
12 Dec 2025 6:25 PM IST
Mens Rea Not Prerequisite For Imposing Penalty U/S 117 Of Customs Act: Karnataka High Court
16 Oct 2025 5:25 PM IST
