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...
Method of accounting following consistently should not be disturbed because it was incorrect unless it could be shown that change in the method of accounting would result in gain for the Revenue - HC
Method of accounting following consistently should not be disturbed because it was incorrect unless it could be shown that change in the method of accounting would result in gain for the Revenue - HC
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