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What is Income Tax Act Offence Committed Before Show-Cause Notice Compoundable As Covered by about?

The Supreme Court of India is reviewing a civil appeal involving Vinubhai Mohanlal Dobaria, who contested the rejection of his application for compounding an offence under Section 276CC of the Income Tax Act due to late filing of income tax returns for the assessment years 2011-12 and 2013-14. The High Court upheld the rejection, stating that the appellant

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