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...
Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed.
Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed.
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