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...
Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a hypothetical income which does not materialize - AT
Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a hypothetical income which does not materialize - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
