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...
Scheme of amalgamation - notice u/s 142(1) - appointed date v/s effective date - transferor company no longer survives & the question of assessing such company for the purpose of income tax would not possible - HC
Scheme of amalgamation - notice u/s 142(1) - appointed date v/s effective date - transferor company no longer survives & the question of assessing such company for the purpose of income tax would not possible - HC
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