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 - Limitation - order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the Central Excise Act, 1944 even beyond a period of six months - AT
Rectification of mistake - Limitation - order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the Central Excise Act, 1944 even beyond a period of six months - AT
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