Supreme Court Clarifies “First Offence” in Income Tax Compounding Cases: Dobaria vs. CCIT (2025)
Date of the Judgment: February 7, 2025 Citation: 2025 INSC 155 Judges: J.B. Pardiwala, J., Sanjay Karol, J. When does the failure to file an income tax return become an “offence” under Indian law? The Supreme Court of India addressed this critical question in Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax, clarifying the […]