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...
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
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