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 u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
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