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...
Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. - AT
Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. - AT
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