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...
Computation of LTCG - applicability of Section 50C - property under sale was under various encumbrances and the assessee was not having the absolute marketable title of the said property - adoption of stamp valuation as a sale consideration u/s 50C was not justified
Computation of LTCG - applicability of Section 50C - property under sale was under various encumbrances and the assessee was not having the absolute marketable title of the said property - adoption of stamp valuation as a sale consideration u/s 50C was not justified
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