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...
Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
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