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...
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
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