Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Taxation on FCCBs - cost of acquisition in the hands of non-resident Indian investors would be the conversion price determined on the basis of the price of the shares on the date of conversion of FCCBs into shares (NSE price) - cost of acquisition of the shares as per clause 7(4) of the FCCB Scheme is tenable
Taxation on FCCBs - cost of acquisition in the hands of non-resident Indian investors would be the conversion price determined on the basis of the price of the shares on the date of conversion of FCCBs into shares (NSE price) - cost of acquisition of the shares as per clause 7(4) of the FCCB Scheme is tenable
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