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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Genuineness of sale price of shares - transfer of same share at different price - a much higher price in the hands of Empee Sugars & Chemicals Ltd., was undoubtedly to benefit to set off against capital gains against huge accumulated losses and at substantial lower price for benefit to the assessee by way of splitting up of the consideration for shares and non compete fee thereby being a device employed to evade tax - non compete fee is part of sales consideration
Genuineness of sale price of shares - transfer of same share at different price - a much higher price in the hands of Empee Sugars & Chemicals Ltd., was undoubtedly to benefit to set off against capital gains against huge accumulated losses and at substantial lower price for benefit to the assessee by way of splitting up of the consideration for shares and non compete fee thereby being a device employed to evade tax - non compete fee is part of sales consideration
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TaxTMI 
TaxTMI 
