Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Jurisdiction over GST proceedings is determined by the authority having jurisdiction on the date the power is invoked. If the transferor officer validly initiated or completed an action before the taxable person migrated to another jurisdiction, that action remains valid and the transferee officer must give effect to it. After migration, the transferor officer cannot initiate fresh proceedings; any issue noticed must be sent to the transferee officer. Where proceedings are pending at the time of migration, the transferee officer must take over at that stage, conclude the matter, and handle all consequential actions, including representation and appeals.
Jurisdiction over GST proceedings is determined by the authority having jurisdiction on the date the power is invoked. If the transferor officer validly initiated or completed an action before the taxable person migrated to another jurisdiction, that action remains valid and the transferee officer must give effect to it. After migration, the transferor officer cannot initiate fresh proceedings; any issue noticed must be sent to the transferee officer. Where proceedings are pending at the time of migration, the transferee officer must take over at that stage, conclude the matter, and handle all consequential actions, including representation and appeals.
Note: It is a system-generated summary and is for quick reference only.
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