Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of section 55(2) do not apply - AT
Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of section 55(2) do not apply - AT
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