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...
Addition u/s 69A - AO has to bring the summons proceedings to a logical conclusion - Merely because summoned person did not respond, cannot be held against assessee - AT
Addition u/s 69A - AO has to bring the summons proceedings to a logical conclusion - Merely because summoned person did not respond, cannot be held against assessee - AT
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