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...
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
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