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...
Refund of integrated tax (IGST) - rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse - Revenue directed to reconsider the application on merit.
Refund of integrated tax (IGST) - rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse - Revenue directed to reconsider the application on merit.
Note: It is a system-generated summary and is for quick reference only.