Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity
Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity
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