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...
Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
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