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...
Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) & 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the kind which the petitioner had sought for is granted for the subsequent Assessment Years, the respondent-authorities are not justified in rejecting petitioner’s claim for exemption for the Assessment Year 2015-16 on the grounds purported in the impugned order.
Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) & 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the kind which the petitioner had sought for is granted for the subsequent Assessment Years, the respondent-authorities are not justified in rejecting petitioner’s claim for exemption for the Assessment Year 2015-16 on the grounds purported in the impugned order.
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