PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - AT
Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - AT
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