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...
Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR
Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR
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