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...
Accounting - Even if mere dispatches to the stockists did not amount to sales, the unsold amount not treated as part of the stock - it distort the picture for the purpose of ascertaining the taxable income - HC
Accounting - Even if mere dispatches to the stockists did not amount to sales, the unsold amount not treated as part of the stock - it distort the picture for the purpose of ascertaining the taxable income - HC
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