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...
Clarification on certain issues related to refund – Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger - Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports.
Clarification on certain issues related to refund – Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger - Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports.
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