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...
Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause (a) of Explanation 1 is applicable only "in relation to that year" i.e. the year in which employment is taken outside India. Thereafter, for subsequent years, the residential status has to be seen as per the provisions of clause (b) to Explanation 1 since owing to employment/self-employment the assessee is "being outside India"- AT
Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause (a) of Explanation 1 is applicable only "in relation to that year" i.e. the year in which employment is taken outside India. Thereafter, for subsequent years, the residential status has to be seen as per the provisions of clause (b) to Explanation 1 since owing to employment/self-employment the assessee is "being outside India"- AT
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