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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Unified peak credit treatment is described for common seized cash books recording rotating unaccounted cash transactions across a group. The notes state that a single chronological cash ledger should consolidate receipts, payments and related entries, with only the incremental annual peak taxable to avoid double taxation; no separate addition is made in another group entity's hands. They also address validity of notices and reassessment sanctions, stating that prior administrative approval for the notice was on record, no evidence established mechanical sanction, and an unraised factual challenge to approval was not admitted. Seized handwritten and digital cash-book material was treated as attributable to the group because it controlled the premises and correlated the entries with its transactions.
Unified peak credit treatment is described for common seized cash books recording rotating unaccounted cash transactions across a group. The notes state that a single chronological cash ledger should consolidate receipts, payments and related entries, with only the incremental annual peak taxable to avoid double taxation; no separate addition is made in another group entity's hands. They also address validity of notices and reassessment sanctions, stating that prior administrative approval for the notice was on record, no evidence established mechanical sanction, and an unraised factual challenge to approval was not admitted. Seized handwritten and digital cash-book material was treated as attributable to the group because it controlled the premises and correlated the entries with its transactions.
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