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...
Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - In the absence of any sale contract between the appellant-assessee and its customers the appellant-assessee is not eligible for exemption under N/N. 12/2003-ST
Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - In the absence of any sale contract between the appellant-assessee and its customers the appellant-assessee is not eligible for exemption under N/N. 12/2003-ST
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