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...
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
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