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1. Interpretation of Statute - Scope of overriding provisions - when two or more laws or provisions operate in the same field and each contains nonobstante clause stating...

2. Excess stock found during survey - search conducted u/s 133A - the excess stock found during search is nothing but business stock carried on by assessee which is not...

3. Excess stock found during the search - A.O. has not held that there was any difference in quantity of stock as per valuation report and as per hooks of accounts. There...

4. Capital gain - Land (asset) held as stock-in-trade in the partnership firm - Considering the legal position as explained by us in the relevant provisions of subsection...

5. Re-determinination of value of opening stock - Addition of excess stock found during the course of survey - Once additions is made towards excess stock found during the...

6. Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock surrendered during the course of survey - There is no infirmity in the finding of Ld. CIT(A) rightly...

7. Rejection of books of accounts - difference in the opening stock as well as the closing stock - the assessee has shown excess opening stock - The AO did not care to...

8. Revision u/s 263 - Additions u/s 69 r.w.s. 115BBE - excess stock found during the course of survey as admitted to be the undisclosed business income of the assessee, by...

9. Clandestine Removal - shortage of stock - Since it is inherent from the very nature of estimation of stocks in steel factories that there will be variations between what...

10. CIRP - Personal Guarantor - The statutory scheme of the code does not contain any indication that the Personal Guarantor of a Corporate Debtor can escape from its...

11. Interpretation of statute - scope of Support Services of Business or Commerce - The Tribunal which is the last fact finding authority in the hierarchy of authorities...

12. Valuation of closing stock - provisions of section 145A has overriding effect on the provisions of section 145 - the said provisions are applicable not only on closing...

13. Online submission of Tax Rate Wise Stock held on 31st day of March - Circular

14. Provision for impairment of stocks - method of valuation of stock - inventory consisted of old/used stock which was categorized as defective, but, repairable stock and...

15. Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,...