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...
Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not identified - TDS liability confirmed
Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not identified - TDS liability confirmed
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