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...
Proportionate disallowance of the salary - Capitalization of cost incurred during the construction of Medanta Hotel project - business activity of the assessee company had started prior to construction - claim of exemption allowed u/s 37
Proportionate disallowance of the salary - Capitalization of cost incurred during the construction of Medanta Hotel project - business activity of the assessee company had started prior to construction - claim of exemption allowed u/s 37
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