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...
Disallowance u/s 14A - exempt income is out of investments in mutual funds - in the case of a mutual funds, administrative and managerial expenses are factored in the investments itself, hence separate disallowances towards administrative expenses is not called for
Disallowance u/s 14A - exempt income is out of investments in mutual funds - in the case of a mutual funds, administrative and managerial expenses are factored in the investments itself, hence separate disallowances towards administrative expenses is not called for
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