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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
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