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 - belated employee’s contribution to PF and ESIC funds - AO did not follow the CBDT circular but followed the HC decision - The CIT in exercise the powers vested u/s 263 of the Act cannot do something, what the Assessing Officer himself cannot do. Thus, the very premises on which revision was sought to be made by ld. PCIT had failed, and resultant order has no legs to stand. - AT
Revision u/s 263 - belated employee’s contribution to PF and ESIC funds - AO did not follow the CBDT circular but followed the HC decision - The CIT in exercise the powers vested u/s 263 of the Act cannot do something, what the Assessing Officer himself cannot do. Thus, the very premises on which revision was sought to be made by ld. PCIT had failed, and resultant order has no legs to stand. - AT
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