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...
Look Out Circulars constitute coercive restraints on the right to travel abroad and require a continuing factual basis; a pending money-laundering investigation alone does not justify their routine continuation. Relevant considerations include compliance with summons, provision of requested material, prior travel without evasion, absence of court-imposed travel restrictions, and lack of evidence of abscondence, non-compliance or obstruction. Travel-related safeguards may require advance disclosure of travel particulars, a valid email address and full cooperation with the investigation to ensure continued availability.
Look Out Circulars constitute coercive restraints on the right to travel abroad and require a continuing factual basis; a pending money-laundering investigation alone does not justify their routine continuation. Relevant considerations include compliance with summons, provision of requested material, prior travel without evasion, absence of court-imposed travel restrictions, and lack of evidence of abscondence, non-compliance or obstruction. Travel-related safeguards may require advance disclosure of travel particulars, a valid email address and full cooperation with the investigation to ensure continued availability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
