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...
CENVAT Credit - input services - lease rentals and operations and maintenance of windmills situated far away from their factory - Rule does not say that input service received by a manufacturer must be received at the factory premises - Credit allowed.
CENVAT Credit - input services - lease rentals and operations and maintenance of windmills situated far away from their factory - Rule does not say that input service received by a manufacturer must be received at the factory premises - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.