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...
Denial of claim of set off of loss from derivative u/s 73 - Loss incurred on derivative transaction was not a speculative loss and is allowed to be adjusted against business income. - AT
Denial of claim of set off of loss from derivative u/s 73 - Loss incurred on derivative transaction was not a speculative loss and is allowed to be adjusted against business income. - AT
Note: It is a system-generated summary and is for quick reference only.