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...
TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS Officer re-characterized transaction from 'sale of shares' to 'sale of assets' - HELD: Assessee deducted TDS on payments made for share purchase and deposited it with Government - AO re-characterized nature of transaction in proceedings u/s 201 beyond jurisdiction - Undisputed facts show assessee not an 'assessee in default' - No infirmity in impugned order, upheld against revenue.
TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS Officer re-characterized transaction from 'sale of shares' to 'sale of assets' - HELD: Assessee deducted TDS on payments made for share purchase and deposited it with Government - AO re-characterized nature of transaction in proceedings u/s 201 beyond jurisdiction - Undisputed facts show assessee not an 'assessee in default' - No infirmity in impugned order, upheld against revenue.
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