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...
Determining the short term capital gains - adopting different value from market value of the property - sale of the property lower than the value adopted by the Stamp Valuation Authorities - Only when the matter carried to first appellate stage, the assessee objected to the value adopted by the AO without referring the matter to the DVO by giving the detailed reasons as to why the sale consideration was lesser amount. Hence, the decision relied by ld DR is distinguishable on facts. - Additions confirmed - AT
Determining the short term capital gains - adopting different value from market value of the property - sale of the property lower than the value adopted by the Stamp Valuation Authorities - Only when the matter carried to first appellate stage, the assessee objected to the value adopted by the AO without referring the matter to the DVO by giving the detailed reasons as to why the sale consideration was lesser amount. Hence, the decision relied by ld DR is distinguishable on facts. - Additions confirmed - AT
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