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...
Addition of vehicle expenses debited to profit & loss account treating the same as expenses for non-business purposes - Though no construction activity was carried out by the Assessee but it does not warrant the disallowance of 75% of the expenses for non business purpose - AT
Addition of vehicle expenses debited to profit & loss account treating the same as expenses for non-business purposes - Though no construction activity was carried out by the Assessee but it does not warrant the disallowance of 75% of the expenses for non business purpose - AT
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