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...
Nature damages for non-performance of the contract - amount of damages by paying the difference between the contract price and the market price - Held as business income and not as speculation income - HC
Nature damages for non-performance of the contract - amount of damages by paying the difference between the contract price and the market price - Held as business income and not as speculation income - HC
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