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...
A Special Leave Petition concerning whether NIPL or a liaison office constituted a fixed place permanent establishment in India, and the resulting taxability and income attribution, was not considered on merits. The Supreme Court found the reasons for the 383-day delay in filing insufficient in law and dismissed the condonation application and the petition. It noted that, in a matter involving the same respondents and issues, an earlier petition had already been dismissed for gross delay, and stated that the later filing could have been avoided.
A Special Leave Petition concerning whether NIPL or a liaison office constituted a fixed place permanent establishment in India, and the resulting taxability and income attribution, was not considered on merits. The Supreme Court found the reasons for the 383-day delay in filing insufficient in law and dismissed the condonation application and the petition. It noted that, in a matter involving the same respondents and issues, an earlier petition had already been dismissed for gross delay, and stated that the later filing could have been avoided.
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