Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Nature of expenditure - interest expenses - revenue or capital expenditure - whether the interest expenditure is required to be added to the cost of work in progress in case of income being recognized under Percentage of Completion Method - The project constitutes stock in trade of the assessee - Since that assessee had received loan for obtaining stock in trade, it was entitled to deduction u/s 36(1)(iii) of the Act. - AT
Nature of expenditure - interest expenses - revenue or capital expenditure - whether the interest expenditure is required to be added to the cost of work in progress in case of income being recognized under Percentage of Completion Method - The project constitutes stock in trade of the assessee - Since that assessee had received loan for obtaining stock in trade, it was entitled to deduction u/s 36(1)(iii) of the Act. - AT
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