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...
The imported goods were not ‘marble’ but ‘other calcareous stones’ which the Geological Survey of India reported to be a variety of limestone without metamorphic recrystalisation and such goods being restricted could be imported only against licence - AT
The imported goods were not ‘marble’ but ‘other calcareous stones’ which the Geological Survey of India reported to be a variety of limestone without metamorphic recrystalisation and such goods being restricted could be imported only against licence - AT
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