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...
Disallowance of front end fees - front end fee is part of interest under Section 2(28A)- interest payment was spread over the duration of the loan - Therefore, it should spread over a period of time
Disallowance of front end fees - front end fee is part of interest under Section 2(28A)- interest payment was spread over the duration of the loan - Therefore, it should spread over a period of time
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