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...
Exemption u/s 11 - undue benefit to specified persons - denial of exemption to extent of rent paid by the assessee to one of its trustees holding the same to be on higher side as compared to market rate by invoking the provisions of section 13 (1)(c) - when the entire land was required by the assessee society for its objective of imparting education, there cannot be said that any benefit had been given to the lessor by retaining its land on lease instead of buying it off - Denial of exemption u/ s 11 rejected - AT
Exemption u/s 11 - undue benefit to specified persons - denial of exemption to extent of rent paid by the assessee to one of its trustees holding the same to be on higher side as compared to market rate by invoking the provisions of section 13 (1)(c) - when the entire land was required by the assessee society for its objective of imparting education, there cannot be said that any benefit had been given to the lessor by retaining its land on lease instead of buying it off - Denial of exemption u/ s 11 rejected - AT
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