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...
Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the Act - claim of deduction accepted by the AO is erroneous - Such error on the part of the AO has caused definite prejudice to the interest of the Revenue - revision justified
Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the Act - claim of deduction accepted by the AO is erroneous - Such error on the part of the AO has caused definite prejudice to the interest of the Revenue - revision justified
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