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...
Reopening of assessment u/s 147 - Scope of new regime of Section 148A - The principle of law, as explained by the Supreme Court, in the case of GKN Driveshaft (India) Ltd [2002 (11) TMI 7 - SUPREME COURT], is now a statutory provision in the form of new Section 148A of the Act. - We are of the view that we should quash and set aside the order passed under clause (d) of Section 148A as well as the notice issued under Section 148 of the Act, 1961 and remit the matter to the Assessing Officer for fresh consideration of the objections filed by the writ applicant. - HC
Reopening of assessment u/s 147 - Scope of new regime of Section 148A - The principle of law, as explained by the Supreme Court, in the case of GKN Driveshaft (India) Ltd [2002 (11) TMI 7 - SUPREME COURT], is now a statutory provision in the form of new Section 148A of the Act. - We are of the view that we should quash and set aside the order passed under clause (d) of Section 148A as well as the notice issued under Section 148 of the Act, 1961 and remit the matter to the Assessing Officer for fresh consideration of the objections filed by the writ applicant. - HC
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