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...
Expenditure on know-how – Deduction of revenue expenditure was available u/s 37 and such deduction cannot be curtailed or limited by applying section 35AB. - HC
Expenditure on know-how – Deduction of revenue expenditure was available u/s 37 and such deduction cannot be curtailed or limited by applying section 35AB. - HC
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