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...
Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its operations as LO in India - AT
Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its operations as LO in India - AT
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