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...
Transfer of Credit - Merger of two units - transfer of CENVAT credit which was lying in Plant – I, which was earlier an EOU unit to their merged DTA unit - the demand cannot sustain - transfer of credit allowed - AT
Transfer of Credit - Merger of two units - transfer of CENVAT credit which was lying in Plant – I, which was earlier an EOU unit to their merged DTA unit - the demand cannot sustain - transfer of credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.