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 41(1) - cessation of liability - In light of the precedent set forth in Sugauli Sugar Works, wherein the Supreme Court clarified that the mere lapse of time or absence of actual cessation in the assessee's books of account does not warrant the addition under section 41(1) of the Income Tax Act, the Tribunal deemed it appropriate to delete the impugned addition.
Addition u/s 41(1) - cessation of liability - In light of the precedent set forth in Sugauli Sugar Works, wherein the Supreme Court clarified that the mere lapse of time or absence of actual cessation in the assessee's books of account does not warrant the addition under section 41(1) of the Income Tax Act, the Tribunal deemed it appropriate to delete the impugned addition.
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