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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Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in wealth tax returns or declared to the Settlement Commission, and belong to other family members not directly implicated in the incriminating evidence.
Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in wealth tax returns or declared to the Settlement Commission, and belong to other family members not directly implicated in the incriminating evidence.
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