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...
HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations.
HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations.
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