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...
Amendment of section 115BBE. - tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D - no deduction in respect of any expenditure or allowances in relation to income referred to in the aforesaid sections shall be allowable. - the set off of any loss shall also be not allowable in respect of income under the aforesaid sections.
Amendment of section 115BBE. - tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D - no deduction in respect of any expenditure or allowances in relation to income referred to in the aforesaid sections shall be allowable. - the set off of any loss shall also be not allowable in respect of income under the aforesaid sections.
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