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...
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Classification of Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - during the relevant period it was to be classified under 14049050 as ‘Indian Katha' - AT
Classification of Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - during the relevant period it was to be classified under 14049050 as ‘Indian Katha' - AT
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