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...
Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013 issued by the CBDT is beneficial to the assessee - effect of the said Circular is required to be given - AT
Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013 issued by the CBDT is beneficial to the assessee - effect of the said Circular is required to be given - AT
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