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...
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
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