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...
Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT
Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT
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