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 VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question cannot be said to be in the nature of “service contract” as contended on behalf of the petitioner.
Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question cannot be said to be in the nature of “service contract” as contended on behalf of the petitioner.
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