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...
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Taxability of Latex in the Hands of Company - Exclusion of from the scope of "Agriculturist" - The High Court observed that, The only reason why the petitioner was called upon to pay tax on the sale of latex, despite being an agriculturalist in the general sense of the term, is because the definition of 'agriculturalist' and 'turnover' respectively under the KVAT Act excluded Companies. - Consequently, the demand for tax on the consideration received by the petitioner company was confirmed.
Taxability of Latex in the Hands of Company - Exclusion of from the scope of "Agriculturist" - The High Court observed that, The only reason why the petitioner was called upon to pay tax on the sale of latex, despite being an agriculturalist in the general sense of the term, is because the definition of 'agriculturalist' and 'turnover' respectively under the KVAT Act excluded Companies. - Consequently, the demand for tax on the consideration received by the petitioner company was confirmed.
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