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...
Treatment of interest earned on fixed deposits made out of funds of the assessee in the period prior to commencement of business - 'revenue or capital' receipt - the interest received to the extent of ADB loan parked in investments in FDRs is not revenue in nature and not liable to be taxed under the head "income from other sources" - AT
Treatment of interest earned on fixed deposits made out of funds of the assessee in the period prior to commencement of business - 'revenue or capital' receipt - the interest received to the extent of ADB loan parked in investments in FDRs is not revenue in nature and not liable to be taxed under the head "income from other sources" - AT
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