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...
Levy of penalty - assessee has been able to offer bona fide reasons for not disclosing the rental income - in absence of positive evidence beyond doubt regarding furnishing of inaccurate particulars of income or concealment of particulars of income towards the said rent, no penalty can be imposed 271(1)(c) - AT
Levy of penalty - assessee has been able to offer bona fide reasons for not disclosing the rental income - in absence of positive evidence beyond doubt regarding furnishing of inaccurate particulars of income or concealment of particulars of income towards the said rent, no penalty can be imposed 271(1)(c) - AT
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