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...
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
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