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...
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
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