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...
Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC
Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
