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...
Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the excise duty separately - stay granted - AT
Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the excise duty separately - stay granted - AT
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