Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Penalty for failure to comply with statutory notices under section 142(1) was held unsustainable where the assessee proved reasonable cause under section 273B. The Tribunal accepted the explanation that non-compliance arose from a medical condition and was not deliberate or intentional, so the protective exception applied and penalty under section 272A(1)(d) was deleted.
Penalty for failure to comply with statutory notices under section 142(1) was held unsustainable where the assessee proved reasonable cause under section 273B. The Tribunal accepted the explanation that non-compliance arose from a medical condition and was not deliberate or intentional, so the protective exception applied and penalty under section 272A(1)(d) was deleted.
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