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...
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
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