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...
LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of land was purchased vide registered sale deed, then in the absence of contrary material to disprove the said fact, the claim of the assessee cannot be denied merely on suspicion and conjectures.
LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of land was purchased vide registered sale deed, then in the absence of contrary material to disprove the said fact, the claim of the assessee cannot be denied merely on suspicion and conjectures.
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