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...
Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship faced in not filing return on time as per Circular 9/2015. Petitioner residing in Mumbai, return could not be filed by advocate. Held that pedantic approach should be avoided in condonation of delay matters, justice-oriented approach adopted. Petitioner permitted to file belated return by exercising powers u/s 119(2)(b) as entitled to refund. Petition allowed, matter remanded to pass appropriate order u/s 119(2).
Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship faced in not filing return on time as per Circular 9/2015. Petitioner residing in Mumbai, return could not be filed by advocate. Held that pedantic approach should be avoided in condonation of delay matters, justice-oriented approach adopted. Petitioner permitted to file belated return by exercising powers u/s 119(2)(b) as entitled to refund. Petition allowed, matter remanded to pass appropriate order u/s 119(2).
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