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...
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
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