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...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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Reopening notice u/s 148A(b) - validity of order passed u/s 148A(d) and u/s 148 - HC set aside the notice u/s 148 and order u/s 148(b) and directed AO to furnish the documents/material to the petitioner in support of the notice issued u/s 148A(b) within two weeks to enable the petition to file the reply accordingly - the apex court has dismiss the SLP of the petitioner assessee as withdrawn - SC
Reopening notice u/s 148A(b) - validity of order passed u/s 148A(d) and u/s 148 - HC set aside the notice u/s 148 and order u/s 148(b) and directed AO to furnish the documents/material to the petitioner in support of the notice issued u/s 148A(b) within two weeks to enable the petition to file the reply accordingly - the apex court has dismiss the SLP of the petitioner assessee as withdrawn - SC
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