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Section 34 Of UP Trade Tax Act Would Only Be Applicable When Transfer Is Made With Intention To Defraud Revenue- SC
The Supreme Court while interpreting Section 34 of the UP Trade Tax Act has held that the said provision shall only be applicable in cases where the...
Onus To Prove That A Transaction Is Fictitious Or Fraudulent In On The Person Alleging It – Supreme Court Reiterates
A two-judge Bench of Justice Hemant Gupta and Justice V Ramasubramanian has held that the person who alleges that a transaction is a sham, bogus or...