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...
Assessment u/s 153A - The keys of the locker were found from the residential premises of the assessee during the course of search on employers residence of the assessee. Search was initiated as well as conducted on the assessee and therefore it is mandatory to issue notice u/s 153A of the act on the assessee. We find no infirmity in the order of the learned CIT-A in upholding the same. - However, on merit of the case, additions deleted - AT
Assessment u/s 153A - The keys of the locker were found from the residential premises of the assessee during the course of search on employers residence of the assessee. Search was initiated as well as conducted on the assessee and therefore it is mandatory to issue notice u/s 153A of the act on the assessee. We find no infirmity in the order of the learned CIT-A in upholding the same. - However, on merit of the case, additions deleted - AT
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