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...
Classification of goods - Road marking points/material (RMP) - Apcomark and Thermoline - RMP cannot be classified as petroleum resins and it cannot be stated that the said petroleum resin gives its essentiality character to RMP. - HC
Classification of goods - Road marking points/material (RMP) - Apcomark and Thermoline - RMP cannot be classified as petroleum resins and it cannot be stated that the said petroleum resin gives its essentiality character to RMP. - HC
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