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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Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained - the question of foreign exchange realization does not arise as these export goods are free replacement of defective goods - refund allowed - AT
Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained - the question of foreign exchange realization does not arise as these export goods are free replacement of defective goods - refund allowed - AT
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