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...
Additions u/s 68 - loans received from eight different companies and interest paid thereon - if these loans were not genuine, then in that eventuality the same would not have been repaid - No additions.
Additions u/s 68 - loans received from eight different companies and interest paid thereon - if these loans were not genuine, then in that eventuality the same would not have been repaid - No additions.
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