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...
Addition u/s. 56(2)(viib) - premium on issue of equity share - CIT(A), while allowing the appeal of the assessee, is not expected to come to a conclusion based on abstract position of law. No inquiry has been shown to be made towards the basis for determination of projected figures assumed while applying DCF Method. The report of the valuer is also based on disclaimer. - CIT(A) has not acted in the manner ordained in law - Matter restored back - AT
Addition u/s. 56(2)(viib) - premium on issue of equity share - CIT(A), while allowing the appeal of the assessee, is not expected to come to a conclusion based on abstract position of law. No inquiry has been shown to be made towards the basis for determination of projected figures assumed while applying DCF Method. The report of the valuer is also based on disclaimer. - CIT(A) has not acted in the manner ordained in law - Matter restored back - AT
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