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...
Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the due date of completion of audit u/s 44AB and audit was completed within a reasonable time of such appointment, then the penalty u/s 271B cannot be held as justified. - AO directed to verify the facts - AT
Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the due date of completion of audit u/s 44AB and audit was completed within a reasonable time of such appointment, then the penalty u/s 271B cannot be held as justified. - AO directed to verify the facts - AT
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