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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value - AT
Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value - AT
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