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...
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
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