Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Offence u/s 276CC r.w.s 278E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276CC of the Act prescribes rigorous imprisonment up to seven years and minimum punishment of six months. However, considering the circumstances of the case and request of the accused and their advocate, a minimum punishment will suffice the purpose. Therefore, the accused are liable for said minimum punishment along with fine. - DSC
Offence u/s 276CC r.w.s 278E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276CC of the Act prescribes rigorous imprisonment up to seven years and minimum punishment of six months. However, considering the circumstances of the case and request of the accused and their advocate, a minimum punishment will suffice the purpose. Therefore, the accused are liable for said minimum punishment along with fine. - DSC
Note: It is a system-generated summary and is for quick reference only.