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...
Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the immediately prior period (2005- 2011). It does not lie in the mouth of the Department to still allege suppression. Otherwise also the entire dispute appears to be revenue neutral - there appear no revenue consequences. - Thus, extended period is held to have wrongly been invoked by the Department. Show Cause Notice itself gets hit by period of limitation. - AT
Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the immediately prior period (2005- 2011). It does not lie in the mouth of the Department to still allege suppression. Otherwise also the entire dispute appears to be revenue neutral - there appear no revenue consequences. - Thus, extended period is held to have wrongly been invoked by the Department. Show Cause Notice itself gets hit by period of limitation. - AT
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