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...
Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to pay advance tax u/s 208 or 210, no interest liability - AT
Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to pay advance tax u/s 208 or 210, no interest liability - AT
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