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...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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TDS u/s 194I - non-deduction of tax at source on the hotel expenses - the rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms - TDS u/s 194I not required - AT
TDS u/s 194I - non-deduction of tax at source on the hotel expenses - the rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms - TDS u/s 194I not required - AT
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