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...
Condonation of delay in filing appeal - extension of condonable period - Validity of SCN and order cancelling the petitioners’ registration - The extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 of the Act - Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. - HC
Condonation of delay in filing appeal - extension of condonable period - Validity of SCN and order cancelling the petitioners’ registration - The extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 of the Act - Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the respondents/revenue should have appended digital signatures on the SCN and the above-mentioned order, as it has grave implications for the assessee. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
