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...
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
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