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...
Deduction of interest income from co-operative banks under section 80P(2)(d) was allowed to a co-operative housing society. The Tribunal followed its decisions in the society's own earlier assessment years because no distinguishing facts for the relevant year were identified. The Assessing Officer was directed to grant the claimed deduction on interest earned from co-operative banks.
Deduction of interest income from co-operative banks under section 80P(2)(d) was allowed to a co-operative housing society. The Tribunal followed its decisions in the society's own earlier assessment years because no distinguishing facts for the relevant year were identified. The Assessing Officer was directed to grant the claimed deduction on interest earned from co-operative banks.
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