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...
Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
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