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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Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also succeeded before the Dy. Commissioner (A) and in my view, once it is a case of classification then the penalty need not be levied - penalty set aside - HC
Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also succeeded before the Dy. Commissioner (A) and in my view, once it is a case of classification then the penalty need not be levied - penalty set aside - HC
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