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...
TDS u/s 195 - TDS liability - While examining taxability of income in the hands of the recipient, embedded in foreign remittance, all that is required to be seen is whether or not that particular income is taxable in India. - AT
TDS u/s 195 - TDS liability - While examining taxability of income in the hands of the recipient, embedded in foreign remittance, all that is required to be seen is whether or not that particular income is taxable in India. - AT
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