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...
The objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services - exemption u/s 10(23C)(vi) was rightly denied - AT
The objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services - exemption u/s 10(23C)(vi) was rightly denied - AT
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