The Central Board of Direct Taxes ( CBDT ) has issued norms for identification and processing of cases for prosecution under Direct Tax Laws. The prosecution is a criminal proceeding. Therefore, based upon evidence gathered, offence and crime as defined in the relevant provision of the Act, the offence has to be proved beyond a reasonable doubt. […]
The post CBDT issues norms for launching Prosecution under Direct Tax Laws [Read Circular] appeared first on Taxscan | Simplifying Tax Laws.
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