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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
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