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...
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Revenue must prove country-of-origin misdeclaration through reliable, authenticated evidence; unauthenticated foreign customs intelligence and unsupported electronic material may trigger investigation but cannot conclusively establish origin. Where origin misdeclaration is not proved, confiscation and related fines or penalties founded on that allegation cannot stand. Goods already cleared for home consumption after examination cannot subsequently be confiscated for absence of phytosanitary certificates because they cease to be imported goods. Seized goods lacking the required certificate remain liable to confiscation, but may be released on redemption and production of the certificate. A penalty cannot be imposed under Section 112 unless the show cause notice proposed that penalty.
Revenue must prove country-of-origin misdeclaration through reliable, authenticated evidence; unauthenticated foreign customs intelligence and unsupported electronic material may trigger investigation but cannot conclusively establish origin. Where origin misdeclaration is not proved, confiscation and related fines or penalties founded on that allegation cannot stand. Goods already cleared for home consumption after examination cannot subsequently be confiscated for absence of phytosanitary certificates because they cease to be imported goods. Seized goods lacking the required certificate remain liable to confiscation, but may be released on redemption and production of the certificate. A penalty cannot be imposed under Section 112 unless the show cause notice proposed that penalty.
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