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...
Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the said income is out of manufacturing activity of the assessee - AT
Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the said income is out of manufacturing activity of the assessee - AT
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