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...
Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.
Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.
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