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...
Financial incapacity to make a mandatory statutory pre-deposit may be placed before the Appellate Authority through an application seeking waiver. The HC disposed of the petition with liberty to file such an application, directing that it be considered in accordance with law. The direction was expressly limited to the petitioner's peculiar facts and was not intended to operate as a precedent.
Financial incapacity to make a mandatory statutory pre-deposit may be placed before the Appellate Authority through an application seeking waiver. The HC disposed of the petition with liberty to file such an application, directing that it be considered in accordance with law. The direction was expressly limited to the petitioner's peculiar facts and was not intended to operate as a precedent.
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