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...
Computation of income - under the head business income OR capital gains - entries in the books or classification of a particular item in the annual accounts does not determine the character of income or asset - HC
Computation of income - under the head business income OR capital gains - entries in the books or classification of a particular item in the annual accounts does not determine the character of income or asset - HC
Note: It is a system-generated summary and is for quick reference only.