Professional Documents
Culture Documents
Tax Fraud
Introduction.
Definition of Tax Fraud
Scheme of Sales Tax Act, 1990. Investopedia Explains 'Tax Fraud'
Provisions of Section 40 B of the Provision of Tax Fraud Under
Sales Tax Act, 1990. Section 2(37)
Ingredients of Section 40 B Relevant citation on Tax Fraud
5. In Writing
1. Material Evidence. Citations on In Writing
Definitions of Material Evidence
Case Law Remedies:-
I. Constitutional Remedy
2. Reason to Believe.
II. Departmental Remedy
Meaning of Reason to Believe
Citations on Reason to Believe Examples:-
2. Reasons to Believe
4. Tax Fraud
5. In Writing
Definitions
Wharton
Material evidence (Law), evidence which
conduces to the proof or disproof of a
relevant hypothesis.
[ (1993)67 tax 311 (H.C. Kar) ]