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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
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