Supreme Court of India
M/s Saudi Arabian Airlines v. Union of India
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the element of mens rea was not required to be proved in the proceedings taken by the Income Tax Officer under Section 271(1)(a) of the Income Tax Act against the assessee for the assessment years 1965-1966 and 1966-1967.
Judgment, page 58
In brief
The appellant airline collected Foreign Travel Tax (FTT) from outbound passengers and was required to deposit it into the Government treasury within 30 days under Rule 4 of the Foreign Travel Tax Rules, 1979. In six instances the deposit was late — delays of 1, 1, 1, 3 and 11 days, and one of 63 days — although in five of those cases the demand drafts had been purchased from the bank before the due date and could not be lodged owing to security restrictions, while the 63-day delay was attributed to the employee entrusted with the task being on emergency leave.…
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