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...
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Note: It is a system-generated summary and is for quick reference only.