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...
Levy of penalty u/s 271B - assessee failed to get the accounts audited as per Section 44AB(a) - The assessee did not make out any case of reasonable cause so as to claim immunity from the penalty.
Levy of penalty u/s 271B - assessee failed to get the accounts audited as per Section 44AB(a) - The assessee did not make out any case of reasonable cause so as to claim immunity from the penalty.
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