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...
Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance - Revenue should be given full opportunity by the CIT(A) to canvass all the grounds.
Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance - Revenue should be given full opportunity by the CIT(A) to canvass all the grounds.
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