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...
Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT
Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT
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