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...
A single FIR may cover multiple allegations of cheating arising from one criminal conspiracy where the information concerns the same cognizable offence, occurrence or connected transaction; later complaints may be treated as witness statements during investigation. Whether offences form the same transaction depends on unity of purpose and design, proximity of time and place, and continuity of action, and these considerations are not cumulative. The Magistrate must assess the investigation material to decide whether connected cheating allegations warrant joint charges and trial or require separate trials. Complainants treated as witnesses may file protest petitions against closure reports or proposed discharge.
A single FIR may cover multiple allegations of cheating arising from one criminal conspiracy where the information concerns the same cognizable offence, occurrence or connected transaction; later complaints may be treated as witness statements during investigation. Whether offences form the same transaction depends on unity of purpose and design, proximity of time and place, and continuity of action, and these considerations are not cumulative. The Magistrate must assess the investigation material to decide whether connected cheating allegations warrant joint charges and trial or require separate trials. Complainants treated as witnesses may file protest petitions against closure reports or proposed discharge.
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