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...
In a search assessment, additions for unaccounted advances and cash receipts were upheld on the basis of composite appellate orders and concurrent findings of fact drawn from seized material. The High Court held that the Commissioner (Appeals) and the Tribunal had considered the entire record across the relevant years, and the Tribunal's lack of separate elaborate reasoning for one year did not, by itself, justify remand. Because the dispute turned on appreciation of evidence and factual conclusions, no substantial question of law arose under Section 260A, and the appeal was dismissed.
In a search assessment, additions for unaccounted advances and cash receipts were upheld on the basis of composite appellate orders and concurrent findings of fact drawn from seized material. The High Court held that the Commissioner (Appeals) and the Tribunal had considered the entire record across the relevant years, and the Tribunal's lack of separate elaborate reasoning for one year did not, by itself, justify remand. Because the dispute turned on appreciation of evidence and factual conclusions, no substantial question of law arose under Section 260A, and the appeal was dismissed.
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