Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - AT
Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - AT
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