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...
Reverse charge - section 66A of Finance Act, 1994 deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found to be enforceable only with delineation of the specific circumstances by which the services are determinable as imported
Reverse charge - section 66A of Finance Act, 1994 deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found to be enforceable only with delineation of the specific circumstances by which the services are determinable as imported
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