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...
Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
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