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Musings on the Life & Times of Chinnaswamy Subramania Bharathi Narasimhan Vijayaraghavan 5
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Justice N. Sathish Kumar held that in the absence of mens rea to avoid payment of tax, a “wilful attempt” to evade tax cannot be attributed to assesse https://www.livelaw.in/news-updates/section-276c-2-of-income-tax-act-madras-high-court-section-482-of-the-code-of-criminal-procedure-
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