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...
Loss on revaluation of investments - valuation of stock in trade - the securities of the Banks are investment and have to be valued at costs or market price, whichever is less - claim of loss allowed - HC
Loss on revaluation of investments - valuation of stock in trade - the securities of the Banks are investment and have to be valued at costs or market price, whichever is less - claim of loss allowed - HC
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