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...
Profiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - applicant could not establish profiteering for want of credible evidence
Profiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - applicant could not establish profiteering for want of credible evidence
Note: It is a system-generated summary and is for quick reference only.