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...
Additions u/s 50C - Once, the assessee has invested the entire actual sale consideration for purchase of agricultural land eligible for deduction U/s 54B as well purchase of new residential house eligible for deduction Under section 54F of the Act then, no addition is justified based on the deemed full value consideration as per the provisions of Section 50C of the Act.
Additions u/s 50C - Once, the assessee has invested the entire actual sale consideration for purchase of agricultural land eligible for deduction U/s 54B as well purchase of new residential house eligible for deduction Under section 54F of the Act then, no addition is justified based on the deemed full value consideration as per the provisions of Section 50C of the Act.
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