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...
Applicability of section 28(iv) - Waiver of loan - If both transactions are loan transactions and one part of it is treated as business income then second part could not have given a different character - HC
Applicability of section 28(iv) - Waiver of loan - If both transactions are loan transactions and one part of it is treated as business income then second part could not have given a different character - HC
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