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...
Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred in not rectifiying this apparent mistake when the same was pointed out by the assessee vide its application under section 154 of the Act. Accordingly, we direct the jurisdictional AO to grant the credit of advance tax paid by the assessee- AT
Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred in not rectifiying this apparent mistake when the same was pointed out by the assessee vide its application under section 154 of the Act. Accordingly, we direct the jurisdictional AO to grant the credit of advance tax paid by the assessee- AT
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