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...
Penalty u/s 271E - contravention of the provisions of Section 269T in the preceding assessment year - no proceedings pending before the Ld. AO qua the assessee for A.Y. 2014-15 - initiation of penalty proceedings under section 271E of the Act on the basis of assessment order for A.Y. 2015-16 is bad in law and imposition of impugned penalty by Ld. JCIT and confirmation thereof by the Ld. CIT(A) is not sustainable. - AT
Penalty u/s 271E - contravention of the provisions of Section 269T in the preceding assessment year - no proceedings pending before the Ld. AO qua the assessee for A.Y. 2014-15 - initiation of penalty proceedings under section 271E of the Act on the basis of assessment order for A.Y. 2015-16 is bad in law and imposition of impugned penalty by Ld. JCIT and confirmation thereof by the Ld. CIT(A) is not sustainable. - AT
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