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...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
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Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's appeal on merits without insisting on any pre-deposit - HC
Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's appeal on merits without insisting on any pre-deposit - HC
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