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...
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
