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...
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
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