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...
Addition u/s 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid before due date of filing of return - AT
Addition u/s 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid before due date of filing of return - AT
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