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...
Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY
Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY
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