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...
Validity of TPO order u/s 92CA - Period of limitation u/s 153(3) - The High court found the final order of assessment dated 13 February 2023 was indeed passed beyond the statutory time limit and was thus liable to be set aside. It also noted that the adjustments made against refunds for earlier assessment years were improper, as there was no valid demand for A.Y. 2011-12 at the time of those adjustments.
Validity of TPO order u/s 92CA - Period of limitation u/s 153(3) - The High court found the final order of assessment dated 13 February 2023 was indeed passed beyond the statutory time limit and was thus liable to be set aside. It also noted that the adjustments made against refunds for earlier assessment years were improper, as there was no valid demand for A.Y. 2011-12 at the time of those adjustments.
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