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...
Disallowance of freight and transportation expenses - on enquiry AO found that transporters are not in existence - mere production of crossed demand drafts was not sufficient to establish the expenses - when records are self-serving and these records do not dislodge the specific finding of the AO based on Commission issued to the ITO, Cuddappah then expenses are not allowable - no substantial question of law arise
Disallowance of freight and transportation expenses - on enquiry AO found that transporters are not in existence - mere production of crossed demand drafts was not sufficient to establish the expenses - when records are self-serving and these records do not dislodge the specific finding of the AO based on Commission issued to the ITO, Cuddappah then expenses are not allowable - no substantial question of law arise
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