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 the petition challenging rejection of condonation application for delayed income tax return filing. Petitioner, a non-resident assessee, failed to file return within prescribed time limit believing no filing obligation existed due to absence of tax liability, and was medically unfit during pendency. Court held that procedural requirements cannot defeat substantive rights when genuine hardship exists, relying on established precedents regarding condonation of delay. HC quashed the impugned order and remanded matter to respondent authority with directions to pass fresh order condoning delay, enabling petitioner to claim legitimate refund of excess tax deducted at source under statutory provisions.
HC allowed the petition challenging rejection of condonation application for delayed income tax return filing. Petitioner, a non-resident assessee, failed to file return within prescribed time limit believing no filing obligation existed due to absence of tax liability, and was medically unfit during pendency. Court held that procedural requirements cannot defeat substantive rights when genuine hardship exists, relying on established precedents regarding condonation of delay. HC quashed the impugned order and remanded matter to respondent authority with directions to pass fresh order condoning delay, enabling petitioner to claim legitimate refund of excess tax deducted at source under statutory provisions.
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