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...
Non-declaration of dutiable gold articles is examined through the Customs Declaration Form, contemporaneous documentary evidence and the absence of independent material supporting an alternative account. The text addresses the evidentiary effect of unavailable airport CCTV footage where it was automatically erased before preservation was sought. It also considers the reliability of a retracted statement recorded under the Customs Act, particularly where signed disclosures, a Panchnama and the lack of contemporaneous proof of coercion provide corroboration. Judicial review under Article 226 is described as limited to perversity, no evidence or manifest illegality, rather than reappreciation of plausible factual findings.
Non-declaration of dutiable gold articles is examined through the Customs Declaration Form, contemporaneous documentary evidence and the absence of independent material supporting an alternative account. The text addresses the evidentiary effect of unavailable airport CCTV footage where it was automatically erased before preservation was sought. It also considers the reliability of a retracted statement recorded under the Customs Act, particularly where signed disclosures, a Panchnama and the lack of contemporaneous proof of coercion provide corroboration. Judicial review under Article 226 is described as limited to perversity, no evidence or manifest illegality, rather than reappreciation of plausible factual findings.
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