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...
Computation of capital gain - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid within 3 years and thus thereafter the registered sale deed got executed on 22-06-2023 which is registered before the Registering Authority and thus the brokerage was paid by the assessee on completion of the job. - Thus no justification in the orders of the lower authorities to make disallowance as it is a mutual agreement between the purchaser and broker to get the deal done. - AT
Computation of capital gain - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid within 3 years and thus thereafter the registered sale deed got executed on 22-06-2023 which is registered before the Registering Authority and thus the brokerage was paid by the assessee on completion of the job. - Thus no justification in the orders of the lower authorities to make disallowance as it is a mutual agreement between the purchaser and broker to get the deal done. - AT
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