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...
Reassessment u/s 147 - Full and true disclosure – it matters little that the AO did not ask any question or query with respect to one entry or note but had raised queries and questions on other aspects - AT
Reassessment u/s 147 - Full and true disclosure – it matters little that the AO did not ask any question or query with respect to one entry or note but had raised queries and questions on other aspects - AT
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