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 land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is taking the transaction as business income they have not brought in any evidence on record neither they have conducted any specific enquiry to show that it is business transaction - addition deleted
Nature of land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is taking the transaction as business income they have not brought in any evidence on record neither they have conducted any specific enquiry to show that it is business transaction - addition deleted
Note: It is a system-generated summary and is for quick reference only.
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