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...
Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be fabric, the nature would remain the same and it would continue to remain as textile/fabric - HC
Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be fabric, the nature would remain the same and it would continue to remain as textile/fabric - HC
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