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...
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
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