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...
Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay condoned - second appeal is maintainable & The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode.
Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay condoned - second appeal is maintainable & The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode.
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