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...
Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
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