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...
Capital Gain - addition u/s 50C - third proviso to Section 50C inserted w.e.f 1-4-2019 - benefit of variation of 5% - even when the statute does not specifically state so the insertion of third proviso to Section 50C is declaratory and curative in nature, can only be treated as retrospective and effective from the date related statutory provisions was introduced i.e. from 1st April 2003 - retrospective
Capital Gain - addition u/s 50C - third proviso to Section 50C inserted w.e.f 1-4-2019 - benefit of variation of 5% - even when the statute does not specifically state so the insertion of third proviso to Section 50C is declaratory and curative in nature, can only be treated as retrospective and effective from the date related statutory provisions was introduced i.e. from 1st April 2003 - retrospective
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