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...
Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee definitely helps in promoting sale of goods and services of assesses affiliates - levy of service tax upheld - AT
Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee definitely helps in promoting sale of goods and services of assesses affiliates - levy of service tax upheld - AT
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