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...
Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of accounting of kist payment on cash basis is not consistently followed by the assessee - claim of expenditure allowed - AT
Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of accounting of kist payment on cash basis is not consistently followed by the assessee - claim of expenditure allowed - AT
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