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...
Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT
Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT
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