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...
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
