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...
Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court - since CIT(A) himself made verification in accordance with the findings of the Hon'ble High Court in presnt appeal, ITAT dismissed the appeal of revenue - no error in the order of the I.T.A.T.
Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court - since CIT(A) himself made verification in accordance with the findings of the Hon'ble High Court in presnt appeal, ITAT dismissed the appeal of revenue - no error in the order of the I.T.A.T.
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