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...
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
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