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...
Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the ITO from going into the question whether this is actually so. - AT
Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the ITO from going into the question whether this is actually so. - AT
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