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...
Disallowance of bogus loss - No information is available on record as to how the assessee company has taken loss from these client code modification - No details have been brought on record as to from whom assessee has taken the bogus entry of losses - No additions
Disallowance of bogus loss - No information is available on record as to how the assessee company has taken loss from these client code modification - No details have been brought on record as to from whom assessee has taken the bogus entry of losses - No additions
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