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...
Disallowing the input tax credit on capital goods - KVAT - There is no provision under the Act and Rules to carry forward the rejected input tax credit to the subsequent year. The claim made by the assessee is not in consonance with Section 12 of the Act read with Rule 133(e) and the proviso thereto. - HC
Disallowing the input tax credit on capital goods - KVAT - There is no provision under the Act and Rules to carry forward the rejected input tax credit to the subsequent year. The claim made by the assessee is not in consonance with Section 12 of the Act read with Rule 133(e) and the proviso thereto. - HC
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