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...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Amalgamation assessment: the commentary concludes that income and disallowances of a predecessor for a period prior to amalgamation cannot be merged into a single reassessment order framed against the successor; such pre-amalgamation amounts must be assessed separately and, if at all, only under representative assessment provisions, and reliance on decisions about notices in the name of non-existent entities does not justify clubbing the predecessors income with the successors in one composite assessment. The revenues reassessment attempts to add predecessor period income in a single order are therefore unsustainable.
Amalgamation assessment: the commentary concludes that income and disallowances of a predecessor for a period prior to amalgamation cannot be merged into a single reassessment order framed against the successor; such pre-amalgamation amounts must be assessed separately and, if at all, only under representative assessment provisions, and reliance on decisions about notices in the name of non-existent entities does not justify clubbing the predecessors income with the successors in one composite assessment. The revenues reassessment attempts to add predecessor period income in a single order are therefore unsustainable.
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