Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Profits arising from purchase and sale of shares - The principal business of the assessee was granting of loans and advances. - assessee’s income was not assessable as speculation profit either - AT
Profits arising from purchase and sale of shares - The principal business of the assessee was granting of loans and advances. - assessee’s income was not assessable as speculation profit either - AT
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