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...
Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits is not correct. - AT
Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits is not correct. - AT
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