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...
Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
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