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...
Nature of expenses - video shooting expenses claimed by the assessee as revenue expenditure in the computation of income but capitalized into the books of accounts and shown in the balance sheet - The video shooting expenditure does not give any enduring benefit to the assessee. - Claim cannot be disallowed mere on the basis of treatment in the Balance Sheet - AT
Nature of expenses - video shooting expenses claimed by the assessee as revenue expenditure in the computation of income but capitalized into the books of accounts and shown in the balance sheet - The video shooting expenditure does not give any enduring benefit to the assessee. - Claim cannot be disallowed mere on the basis of treatment in the Balance Sheet - AT
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