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...
Bogus purchases - department had neither disputed the assessee's sales nor shown any discrepancy between the purchases shown and the sales declared - the Tribunal was correct in coming to the conclusion that the purchases cannot be rejected without disturbing the sales in case of a trader - correctly restricted the additions @ of G.P. rate on purchases at the same rate of other genuine purchases
Bogus purchases - department had neither disputed the assessee's sales nor shown any discrepancy between the purchases shown and the sales declared - the Tribunal was correct in coming to the conclusion that the purchases cannot be rejected without disturbing the sales in case of a trader - correctly restricted the additions @ of G.P. rate on purchases at the same rate of other genuine purchases
Note: It is a system-generated summary and is for quick reference only.
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