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...
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
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