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...
Bogus purchases or sales u/s 69C - genuineness of the transaction - Without causing such necessary enquiries in respect of the purchases, it was not open to the Assessing Officer to make the addition u/s 69C.
Bogus purchases or sales u/s 69C - genuineness of the transaction - Without causing such necessary enquiries in respect of the purchases, it was not open to the Assessing Officer to make the addition u/s 69C.
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