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...
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
Sanction by Principal Commissioner of Income Tax instead of Principal Chief Commissioner of Income Tax u/s 151(ii) for reassessment proceedings beyond three years from end of assessment year is invalid. Consequent order u/s 148A(d) and notice u/s 148 are quashed and set aside. Decided in favor of assessee, following Siemens Financial Services Private Limited case.
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