DC-0177Doctrines · Tax · Wanted
Mens Rea in Tax Penalties
Scope
Whether a penalty under a taxing statute needs a deliberate default, and the difference between civil and criminal consequences.
Authorities to start from
- Hindustan Steel Ltd. v. State of Orissa, (1969) 2 SCC 627
- Union of India v. Dharamendra Textile Processors, (2008) 13 SCC 369
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
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