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...
TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement of expenses incurred by the agent for and on behalf of assessee - No TDS liability.
TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement of expenses incurred by the agent for and on behalf of assessee - No TDS liability.
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