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...
Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer documents such as sale deeds etc are proof of the title over the property - Sub-registrar, where the sale agreement was registered has accepted the mother as joint owner and paid the half of the consideration - the AO in absence of adverse evidence should have accepted the joint ownership
Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer documents such as sale deeds etc are proof of the title over the property - Sub-registrar, where the sale agreement was registered has accepted the mother as joint owner and paid the half of the consideration - the AO in absence of adverse evidence should have accepted the joint ownership
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