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...
Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - The AO had not committed any error in rejecting the claim of the assessee - HC
Genuineness of the Transaction – LTCG on sale of shares – shares of listing company were purchased in cash - The AO had not committed any error in rejecting the claim of the assessee - HC
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