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Compounding of offence u/s 276C(1) is permissible on payment of 100% of tax sought to be evaded: HC

May 28, 2020[2020] 115 taxmann.com 285 (Gujarat)
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INCOME TAX : Where assessee had filed an application for compounding of offence punishable under section 276C(1), compounding of offence under section 276C(1) would be permissible on payment of 100 per cent of tax sought to be evaded and not 100 per cent of amount sought to be evaded

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