Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
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