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...
Additions u/s 41(1) - credit balance of creditors - the amount still remained unrecoverable as the creditors were untraceable - In any event, it could not be said that the liability had ceased or that any advantage had been taken by the assessee on account of this - No additions - HC
Additions u/s 41(1) - credit balance of creditors - the amount still remained unrecoverable as the creditors were untraceable - In any event, it could not be said that the liability had ceased or that any advantage had been taken by the assessee on account of this - No additions - HC
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