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...
Assessee in default - proceedings u/s. 201(1) and 201(1A) - payment to non resident u/s 195 - limitation to pass order u/s. 201 shall be one year from the end of financial year in which proceedings u/s. 201 were initiated - Section 201(3) does not apply as it relates only to the payments made without TDS to person resident in India
Assessee in default - proceedings u/s. 201(1) and 201(1A) - payment to non resident u/s 195 - limitation to pass order u/s. 201 shall be one year from the end of financial year in which proceedings u/s. 201 were initiated - Section 201(3) does not apply as it relates only to the payments made without TDS to person resident in India
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