Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
A High Court considered preliminary objections to departmental appeals against an advance ruling and upheld their maintainability. It held that the 90-day period for passing the appellate order under Section 101(2) is directory, operating as an outer time limit and not a jurisdictional bar that nullifies the appeal on expiry. It also accepted the actual dates of communication for limitation purposes, found condonation competent where filed within the extended period, held that separate CGST and SGST officers had statutory appellate locus, and treated manual filing as a procedural issue not defeating the appeal. The Court further rejected estoppel and natural justice objections.
A High Court considered preliminary objections to departmental appeals against an advance ruling and upheld their maintainability. It held that the 90-day period for passing the appellate order under Section 101(2) is directory, operating as an outer time limit and not a jurisdictional bar that nullifies the appeal on expiry. It also accepted the actual dates of communication for limitation purposes, found condonation competent where filed within the extended period, held that separate CGST and SGST officers had statutory appellate locus, and treated manual filing as a procedural issue not defeating the appeal. The Court further rejected estoppel and natural justice objections.
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