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...
Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring benefit due to the payment for obtaining certain commitments from payee and restricting himself from indulging in any competition or from weaning way the employees - revenue expenditure
Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring benefit due to the payment for obtaining certain commitments from payee and restricting himself from indulging in any competition or from weaning way the employees - revenue expenditure
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