Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to pay advance tax u/s 208 or 210, no interest liability - AT
Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to pay advance tax u/s 208 or 210, no interest liability - AT
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