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...
Withholding of refund - scrutiny assessment was pending - By the device of issuing an instruction in purported exercise of its power u/s 119, the CBDT cannot proceed to interpret or instruct the income tax department to "prevent" the issue of refund. - HC
Withholding of refund - scrutiny assessment was pending - By the device of issuing an instruction in purported exercise of its power u/s 119, the CBDT cannot proceed to interpret or instruct the income tax department to "prevent" the issue of refund. - HC
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