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...
Adjustment of excess payment of service tax with short payment - prescribed procedure of intimation to superintendent not followed - The only option is either to refund that amount or allow adjustment - Adjustment allowed - AT
Adjustment of excess payment of service tax with short payment - prescribed procedure of intimation to superintendent not followed - The only option is either to refund that amount or allow adjustment - Adjustment allowed - AT
Note: It is a system-generated summary and is for quick reference only.