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...
Assessment u/s 153A - Addition u/s 69A on Investment in FDR and difference in credits received in bank accounts but not considered in the ITR - The judgment addresses appeals filed by the assessee against orders of the Commissioner of Income Tax (Appeals) for multiple assessment years. The main issues revolve around additions made by the Assessing Officer without incriminating material found during search operations. The Tribunal ruled in favor of the appellant, stating that such additions lack legal basis.
Assessment u/s 153A - Addition u/s 69A on Investment in FDR and difference in credits received in bank accounts but not considered in the ITR - The judgment addresses appeals filed by the assessee against orders of the Commissioner of Income Tax (Appeals) for multiple assessment years. The main issues revolve around additions made by the Assessing Officer without incriminating material found during search operations. The Tribunal ruled in favor of the appellant, stating that such additions lack legal basis.
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