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...
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that the condition of para 2.31 of the Foreign Trade Policy are not satisfied - Scope of the CRO, 2012, which covers Multifunctional and Printers/ Devices (MFDs) along with printers and plotters - The High Court dismissed the appeal, citing a previous judgment addressing similar issues. The Court noted that the goods in question had already been released on payment of duty and other dues. Consequently, the High Court upheld the Tribunal's decision while leaving the substantial questions of law open for future adjudication.
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that the condition of para 2.31 of the Foreign Trade Policy are not satisfied - Scope of the CRO, 2012, which covers Multifunctional and Printers/ Devices (MFDs) along with printers and plotters - The High Court dismissed the appeal, citing a previous judgment addressing similar issues. The Court noted that the goods in question had already been released on payment of duty and other dues. Consequently, the High Court upheld the Tribunal's decision while leaving the substantial questions of law open for future adjudication.
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