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...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from reading the document as a whole - capital receipt in nature.
Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from reading the document as a whole - capital receipt in nature.
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