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...
Seeking of permission to make amendment in IGM - The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised. - HC
Seeking of permission to make amendment in IGM - The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised. - HC
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