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 271(1)(c) - revision u/s 263 - In the absence of any finding of the AO with regard to concealment of income or with regard to furnishing of inaccurate particulars of income, the CIT clearly erred in holding that omission to record satisfaction to initiate penalty proceedings was erroneous or prejudicial to the interest of Revenue. - HC
Penalty u/s 271(1)(c) - revision u/s 263 - In the absence of any finding of the AO with regard to concealment of income or with regard to furnishing of inaccurate particulars of income, the CIT clearly erred in holding that omission to record satisfaction to initiate penalty proceedings was erroneous or prejudicial to the interest of Revenue. - HC
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