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...
Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the entire foundation of allegation stands demolished - the fact being a common Director do not establish the mutuality of interest - AT
Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the entire foundation of allegation stands demolished - the fact being a common Director do not establish the mutuality of interest - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
