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...
Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a hypothetical income which does not materialize - AT
Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a hypothetical income which does not materialize - AT
Note: It is a system-generated summary and is for quick reference only.