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...
Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on the revenue to establish that the investment came from the assessee company itself - HC
Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on the revenue to establish that the investment came from the assessee company itself - HC
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