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 assessee is entitled to claim the deduction u/s 80IA(4) undertaking wise and the loss having been adjusted against business income, cannot curtail the deduction claimed u/s 80IA(4) - AT
The assessee is entitled to claim the deduction u/s 80IA(4) undertaking wise and the loss having been adjusted against business income, cannot curtail the deduction claimed u/s 80IA(4) - AT
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