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...
MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT
MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT
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