Fashion designers Abu Jani and Sandeep Khosla, along with their company, have had criminal proceedings against them quashed. The decision was made as it was determined that delayed payment of tax does not necessarily constitute a wilful attempt to evade tax. A deliberate act showing intention to avoid payment is required to be considered a wilful attempt.

The court held that a mere non-payment or delayed payment of tax cannot be included within the provision of the Income Tax Act. The decision was made in response to a petition filed by the designers and their company, challenging a criminal complaint.

Further details of the case are available from the source, including the court's full ruling and the circumstances surrounding the complaint.