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...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
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Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT
Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT
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