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...
Time limit for issuance of notice u/s 143(2) for scrutiny assessment u/s 143(3) - furnishing of ITR-V forms in case of electronic filing of return - Period to be computed from expiry of 30 days from the date of filing of ITR or from the extended date - question of law framed in this case answered in favour of the assessee - HC
Time limit for issuance of notice u/s 143(2) for scrutiny assessment u/s 143(3) - furnishing of ITR-V forms in case of electronic filing of return - Period to be computed from expiry of 30 days from the date of filing of ITR or from the extended date - question of law framed in this case answered in favour of the assessee - HC
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