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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Rectification u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any interpretation of law contrary to subsequent judicial pronouncement it is a mistake apparent from record.
Rectification u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any interpretation of law contrary to subsequent judicial pronouncement it is a mistake apparent from record.
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