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...
Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only with regard to the C-Forms and F-Forms and if the assessee is legally entitled for any other relief then that may be considered - HC
Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only with regard to the C-Forms and F-Forms and if the assessee is legally entitled for any other relief then that may be considered - HC
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