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 - emand on the ground that Notification does not exempt from payment of NCCD - The issue involved is a neat question of law which involved interpretation of exemption provided in respect of NCCD. It is also a fact on record that appellant have declared their manufacturing process to the department and they were filing ER-1 returns regularly. - it cannot be said that there is any suppression of fact on the part of the appellant. - AT
Extended period of Limitation - emand on the ground that Notification does not exempt from payment of NCCD - The issue involved is a neat question of law which involved interpretation of exemption provided in respect of NCCD. It is also a fact on record that appellant have declared their manufacturing process to the department and they were filing ER-1 returns regularly. - it cannot be said that there is any suppression of fact on the part of the appellant. - AT
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