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 claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract period - refund allowed.
Refund claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract period - refund allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
