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...
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
Note: It is a system-generated summary and is for quick reference only.