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What is Corporate Criminal Liability in India about?

The Supreme Court of India ruled on the criminal liability of companies under the Income Tax Act, determining that corporate criminal liability cannot be imposed without legislative changes allowing for fines in lieu of imprisonment. The court concluded that a company cannot be prosecuted for offences requiring mandatory imprisonment, as it cannot possess mens rea, which is necessary for such convictions. The appeal was dismissed, highlighting the need for legislative reform to address these issues in corpo

Author

Naveen Bansal

Language

EN