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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Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under consideration? - Held No - AT
Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under consideration? - Held No - AT
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