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...
Section 271C was noted as having been interpreted by the SC as inapplicable where tax deducted at source was deducted and remitted belatedly, supporting a prima facie challenge to penalty while leaving its final applicability for statutory appeals. The discussion states that circulars and office memoranda on stay of demand are guidelines, not statutory constraints on discretion under Section 220(6). Recovery of penalty was conditionally stayed pending appeal and for a further limited period, with expedited appellate disposal directed.
Section 271C was noted as having been interpreted by the SC as inapplicable where tax deducted at source was deducted and remitted belatedly, supporting a prima facie challenge to penalty while leaving its final applicability for statutory appeals. The discussion states that circulars and office memoranda on stay of demand are guidelines, not statutory constraints on discretion under Section 220(6). Recovery of penalty was conditionally stayed pending appeal and for a further limited period, with expedited appellate disposal directed.
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