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 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
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