Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
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...
Rectification of mistake u/s 154 - The assessee did not appeal against the assessment order - It though moved an application u/s. 154 of the Act on 16.06.2008, claiming a mistake - AO to reconsider the claim - AT
Rectification of mistake u/s 154 - The assessee did not appeal against the assessment order - It though moved an application u/s. 154 of the Act on 16.06.2008, claiming a mistake - AO to reconsider the claim - AT
Note: It is a system-generated summary and is for quick reference only.