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...
CISF airport security screening and preventive checks may extend to city-side airport areas during heightened security alerts. The article notes that interception of a passenger after customs clearance, based on suspicion concerning commercial quantities of goods, was treated as a security-profiling measure rather than an exercise of customs-enforcement power. It further states that CISF secured the goods and handed them to police and Customs, while competent Customs officers conducted the seizure through a panchanama with independent witnesses and stated search safeguards. On this account, the subsequent customs seizure was not considered vitiated by the prior CISF interception, and the writ petition was dismissed.
CISF airport security screening and preventive checks may extend to city-side airport areas during heightened security alerts. The article notes that interception of a passenger after customs clearance, based on suspicion concerning commercial quantities of goods, was treated as a security-profiling measure rather than an exercise of customs-enforcement power. It further states that CISF secured the goods and handed them to police and Customs, while competent Customs officers conducted the seizure through a panchanama with independent witnesses and stated search safeguards. On this account, the subsequent customs seizure was not considered vitiated by the prior CISF interception, and the writ petition was dismissed.
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