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...
Computation of interest u/s 234B - there is definite increase of tax liability from the regular assessment at the time of re-assessment - Tax paid u/s 140A was already refunded with interest - provisions of section 234B(2) was applied wrongly by the tribunal - the differential tax on reassessment had to be levied interest at the rate provided u/s 234B(3) - HC
Computation of interest u/s 234B - there is definite increase of tax liability from the regular assessment at the time of re-assessment - Tax paid u/s 140A was already refunded with interest - provisions of section 234B(2) was applied wrongly by the tribunal - the differential tax on reassessment had to be levied interest at the rate provided u/s 234B(3) - HC
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