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Sekarreporter1: https://wwwsekarreporter.wordpress.com/2022/08/09/justice-d-bharatha-chakravarthy-held-that-there-were-absolutely-no-prima-facie-materials-to-implicate-the-chartered-accountant-r-seshadri-in-the-case-booked-under-section-66-read-with-section-43-of/ [8/9, 14:58] Sekarreporter1: [8/9, 14:55] Sekarreporter1: Madras High Court Building in Chennai. The Madras High Court has discharged a chartered accountant from a criminal case booked against him following a strain in the relationship between a married couple, who were his clients, with the woman accusing her husband of having logged into her income tax account discreetly, downloaded her returns and submitted it as evidence before a court of law.
by Sekar Reporter · Published August 9, 2022
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Justices T.S.Sivagnanam and R.N.Manjula held that the subsequent issuance of the credit note is of little avail as the incidence for the excise duty is deemed to have been passed on by the assessee to its buyer and therefore not entitled for filing an application for a refund under Section 11B of the Act merely because they subsequently came to know that the rate of duty was NIL and credit notes are said to have been issued to the buyer.
by Sekar Reporter · Published May 20, 2021