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...
Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - contention that provisions of section 56(2)(viib) should be applicable only when there is investment of unaccounted money - not find any merit in the argument
Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - contention that provisions of section 56(2)(viib) should be applicable only when there is investment of unaccounted money - not find any merit in the argument
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